Spain Tax News

Treaty between Spain and Panama – details

21 June 2011

Treaty between Spain and Germany– details

12 May 2011

Treaty between Spain and Barbados – details

27 April 2011

Treaty between Spain and Uruguay enters into force

30 March 2011

Treaty between Spain and Costa Rica enters into force

14 March 2011

Treaty between Spain and Pakistan – details

28 February 2011

Protocol to treaty between Spain and Luxembourg – all Luxembourg entities removed from Spanish tax haven black list

26 October 2010

Royal Decree 897/2010 – 19% withholding tax rate adopted

23 August 2010

Treaty between Spain and former USSR not applicable to Kazakhstan

17 July 2010

Treaty between Spain and US – Spanish National Court holds payments for software subject to 10% withholding tax (general rate for "other royalties")

17 July 2010

New forms, procedures and stipulated periods to submit CIT and non-residents income tax returns regarding PEs approved

13 June 2010

Treaty between Spain and Uruguay – details

23 March 2010

Treaty between Spain and Trinidad and Tobago will enter into force

20 January 2010

Budget Law for 2010 published – details

20 January 2010

Treaty between Spain and Kazakhstan – details

21 December 2009

Tax amendments

21 December 2009

Treaty between Spain and Nigeria – details

20 November 2009

Budget for 2010

11 October 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009

Spanish National Court

16 July 2009

ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

Treaty between Spain and Mexico – Spanish Tax Administration clarifies scope of withholding tax applicable to transfer of immovable property located in Spain

7 June 2009

Treaty between Spain and Jamaica – details

7 June 2009

President announces new tax measures to Parliament

7 June 2009

Treaty between Spain and Trinidad and Tobago – details

13 May 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Treaty between Spain and Trinidad and Tobago signed

10 April 2009

Exchange of information agreement between Netherlands in respect of Netherlands Antilles and Spain – details

16 March 2009