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Spain Tax News

G5 Ministers on Automatic Information Exchange and BEPS

30 April 2014
Paraguay and Spain Conclude Second Round of Treaty Negotiations

30 April 2014
Tax Treaty Between Spain and Azerbaijan Signed

24 April 2014
Treaty between Spain and the U.K. to Enter Into Force

23 April 2014
Spain and Belgium Sign Tax Treaty Protocol

16 April 2014
Proposal to Reform the Spanish Tax System

1 April 2014
Spain Considers Lowering Cultural VAT

25 March 2014
Spanish Council of Ministers Authorizes Signature of Treaty Protocol With Belgium

25 March 2014
Signature Draft TIEAs Authorized between Spain and Crown Dependencies

18 March 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial

14 March 2014
Spanish National Court rules intra-group debt transaction constitutes fraud of law

1 February 2014
Treaty between Spain and Cyprus – details

1 January 2014
VAT and withholding tax rates amendments

1 January 2014
Budget for 2014 – details

1 January 2014
Protocol to treaty between India and Spain – details

31 December 2013
Limitations on deductibility of provisions for bad and doubtful debts published

31 December 2013
Regulations on corporate income tax, non-residents income tax and individual income tax amended

31 December 2013
Treaty between Argentina and Spain enters into force

31 December 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013
Law on Entrepreneurship and Internationalization published

2 December 2013
Budget for 2014 – submitted to parliament

2 December 2013
Bill on measures regarding corporate income and environmental taxes sent to parliament

16 September 2013
Transport tax treaty between Argentina and Spain – considered not in force by Argentina

16 September 2013
Treaty between Kuwait and Spain enters into force

29 July 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013
Protocol to treaty between Spain and Switzerland enters into force

29 July 2013
Tax proposals included in the draft bill of the Law on Entrepreneurship and Internationalization

29 July 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013
Treaty between Germany and Spain – Exchange of letters on mutual assistance in tax matters published

27 June 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013
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