Spain Tax News

Corporate immigration – Italian resident status commences on date of deregistration from Spanish register of companies and transfer of effective management to Italy

16 March 2006

Budget Law for 2006 approved – details

19 February 2006

Law implementing amendments to EC Parent-Subsidiary Directive adopted

1 January 2006

Non-application of domestic withholding tax exemption to interest paid to Swiss finance branches

1 January 2006

Spanish Supreme Court examines refund of excess amounts withheld non-discrimination provision (US treaty)

1 January 2006

It has been reported that Spain initialled a first-time tax treaty with Peru on 14 July 2005. Further details of the treaty will be reported subsequently.

6 December 2005

The United Arab Emirates and Spain initialled a first-time income tax treaty on 31 October 2005. Further details of the treaty will be reported subsequently

6 December 2005

It has been reported that Spain initialled a first-time tax treaty with Nigeria on 20 September 2005. Further details of the treaty will be reported subsequently.

6 December 2005

Corporate income tax cuts announced

6 December 2005

Details of the first-time income and capital tax treaty and protocol between Spain and Colombia, signed on 31 March 2005, have become available. The treaty was concluded in the Spanish language and generally follows the OECD Model Convention.

9 November 2005

Spanish withholding tax creditable against Luxembourg municipal business tax Luxembourg-Spain treaty

16 October 2005

Interpretation of Art. 26(3) of FranceSpain tax treaty (MAP) exchange of letters published

21 September 2005

New Zealand and Spain signed a first-time tax treaty on 28 July 2005. Further details of the treaty will be reported subsequently.

21 September 2005

Spain and Egypt signed a first-time tax treaty on 10 June 2005.

11 July 2005