Spain Tax News

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

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

Limitations on deductibility of provisions for bad and doubtful debts published

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

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Treaty between Spain and Argentina – details

6 May 2013

Treaty between Russia and Spain – Russian MoF clarifies tax treatment applicable to interest payments

6 May 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

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