Publications - Tax
On February 14, 2013, the European Commission approved the proposed Directive on a financial transaction tax - FTT - (COM/2013/71), following its previous proposal of September 2011 (http://europa.eu/rapid/press-release_IP-11-1085_en.htm). The FTT…
On January 14, 2012, Mr. Montoro, the Spanish Minister of Finance, and Mr Alan Solomont, Ambassador of the United States of America in Spain have signed a Protocol amending the Double Taxation Convention 1990.
NEW LEGISLATION ON THE SPANISH “TAX LEASE”
NEW TAX LEGISLATION IN THE BUDGET LAW FOR 2013 AND IN THE TAX MEASURES LAW
LISTED CORPORATIONS FOR INVESTMENT IN THE REAL ESTATE MARKET (SOCIMIs)
A recurring topic of debate with tax inspectors is whether it is legitimate to claim from companies the withholdings they did not make from their employees (or other recipients) where, when the authorities’ review took place, those recipients had…
2013 VAT changes – be prepared for the revolution! The year 2013 will bring significant changes to the VAT Law in Poland. A part of the amendments will come into force on January 1, another on April 1 and the true revolution is expected on January 1…
ROYAL DECREE 1619/2012, OF NOVEMBER 30, 2012, APPROVING THE REGULATIONS ON INVOICING OBLIGATIONS
On December 6, 2012, the European Commission published a Communication addressed to the European Parliament and the Council setting forth a series of proposals which, in the short-, medium- and long-term, should help improve the fight against tax…
It is not all bad news in the area of real estate taxation in Spain. It is true that the Spanish Government has been forced, by pressure from Brussels, to raise the VAT rate on residential property from the current 4% to 10% starting next year. It…
Lately, we have seen a strong focus by the Spanish government and lawmakers on fighting tax fraud, both at home and abroad. A wide range of measures are being adopted (i) on the one hand, to encourage taxpayers to disclose unreported assets, through…