Spain Tax News

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

Tax amendments to reduce public deficit approved

15 September 2011

Tax agreement between Spain and Hong Kong – details

14 August 2011

Treaty between Panama and Spain enters into force

27 July 2011

Treaty between Spain and Kazakhstan enters into force

27 July 2011

Treaty between Spain and Pakistan enters into force

21 June 2011

Treaty between Singapore and Spain – details

21 June 2011