Spain Tax News

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

Treaty between Spain and former USSR not applicable to Kazakhstan

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

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

16 July 2009

Spanish National Court

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

Treaty between Spain and Ireland – Spanish Tax Administration applies dynamic interpretation for "royalties"

16 March 2009

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

16 March 2009

Treaty between Colombia and Spain enters into force

24 December 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008

ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 2008

Treaty between Spain and Kuwait – signed and details

7 October 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment

7 October 2008