Publications - Tax
We are pleased to deliver Newsletter of the Warsaw Office of Garrigues, where topics relevant for the business activity are discussed. We present and discuss planned and introduced changes in the law and practice of law enforcement and…
The Commission’s decision to initiate the formal state aid proceeding relating to what is known as the “Spanish tax lease” was published on September 21, 2011.
IMPAIRMENT LOSSES ON SHARES
Clarifications on obligations to report assets and rights situated abroad (form 720)
Spain launched a very particular type of REIT in 2009, the SOCIMI (“Sociedades Cotizadas de Inversión en el Mercado Inmobiliario” or “Listed Corporations for Investment in the Real Estate Market”), with a tax regime that was very different from any…
The school year in the Balearic Islands starts at the beginning of September each year and ends well into June of the following year. This means that pupils at Spanish schools must spend approximately 9 months of the year in the country, or around…
As we reported in our Corporate-Tax Updates 1/2012 publication summarizing the key elements of Law 16/2012, of December 27, 2012 (Tax Measures Law) on the special regime for SOCIMIs aimed at boosting this sector, one of the most important new pieces…
CIRCULAR 2/2013 OF THE MAB (THE SPANISH ALTERNATIVE INVESTMENT MARKET) ON THE REGIME APPLICABLE TO SOCIMIs (SPANISH REITs)
Royal Decree-Law 3/2013 on measures to support entrepreneurs and create employment, and other measures contained in Royal Decree-Law 4/2013
At the end of October 2012, with a view to supplementing the numerous anti-fraud measures emerging in the course of 2012, a statutory obligation was established to report assets and rights owned and held by residents of Spain and situated abroad.
As announced during the Debate on the State of the Nation, on Friday the Council of Ministers approved Royal Decree-Law 4/2013, of February 22, 2013, on measures to support entrepreneurs, stimulate growth and create employment, which was published…