Spain Tax News

Treaty between Spain and Malta enters into force; erratum for date of signature

14 October 2006

Treaty between Columbia and Spain ratified

12 September 2006

Law implementing amendments to Merger Directive and other tax measures adopted

12 September 2006

Treaty between South Africa and Spain signed

12 September 2006

Treaty between Netherlands Antilles and Spain – negotiations

13 August 2006

Protocol to treaty between Switzerland and Spain signed

13 August 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

Treaty between Peru and Spain submitted for approval

13 August 2006

Treaty between Spain and Malaysia signed

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

Treaty between Spain and Malta signed

13 August 2006

Protocol between Spain and Switzerland to be signed

11 July 2006

Treaty between Spain and Peru – details

11 July 2006

Treaty between New Zealand and Spain approved

11 July 2006

Treaty between Peru and Spain signed

14 June 2006

Bill on Anti-avoidance Tax Measures – details

14 May 2006

Luxembourg

14 May 2006

US and Spain enter mutual agreement on treatment of LLCs, disregarded entities, and Sub-S corporations under treaty and protocol

9 April 2006

Corporate, Individual and Non-residents Income Tax Bill - details

9 April 2006

Treaty between Brazil and Spain clarified – MFN clauses

9 April 2006

Treaty between United Arab Emirates and Spain signed

9 April 2006

Corporate immigration – Italian resident status commences on date of deregistration from Spanish register of companies and transfer of effective management to Italy

16 March 2006

Budget Law for 2006 approved – details

19 February 2006

Law implementing amendments to EC Parent-Subsidiary Directive adopted

1 January 2006

Spanish Supreme Court examines refund of excess amounts withheld non-discrimination provision (US treaty)

1 January 2006

Non-application of domestic withholding tax exemption to interest paid to Swiss finance branches

1 January 2006

It has been reported that Spain initialled a first-time tax treaty with Peru on 14 July 2005. Further details of the treaty will be reported subsequently.

6 December 2005