Spain Tax News

Treaty between Spain and United Kingdom – details

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Measures to support entrepreneurship approved

6 May 2013

Treaty between Netherlands and Spain – mutual agreement on application of treaty to investors in Dutch closed fund for mutual account

4 May 2013

New criminal legislation on tax fraud entered into force

4 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Treaty between Cyprus and Spain signed

4 May 2013

Treaty between United States and Spain – text of protocol and MOU released

25 March 2013

Budget for 2013 – approved

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

New Law to prevent and fight tax fraud published

2 December 2012

Protocol to treaty between India and Spain signed

2 December 2012

Netherlands Supreme Court: Spanish parent company entitled to refund of dividend withholding tax

2 December 2012

Budget and other tax measures for 2013

23 October 2012

General Directorate of Taxes clarifies new interest deduction limits

14 October 2012

Treaty between Argentina and Spain – terminated by Argentina

3 September 2012

Budget for 2012 enacted

3 September 2012

Treaty between Spain and Ireland – Spanish Administrative Tribunal considers commission agent acting in his own name as PE

3 September 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Measures to guarantee balanced budget and promote competitiveness published – Details

3 September 2012

Treaty between Germany and Spain enters into force

3 September 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Measures to combat tax fraud sent to parliament

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

New forms, procedures and stipulated periods to submit CIT and non-residents tax returns (regarding PEs) approved

25 July 2012

Tax Agreement between Hong Kong and Spain enters into force

4 March 2012

Tax amendments for 2012 approved

4 March 2012

Treaty between Singapore and Spain enters into force

22 December 2011

Treaty between Barbados and Spain enters into force

15 September 2011