2016 Year-End Spanish Corporate Income Tax Checklist (I)
There are new measures that are of interest to know in order to optimise your company’s year–end tax closing. 2016 Year –end Spanish Corporate income tax checklist (I) As every year, we are approaching the end of the fiscal year of our enterprises. Although the...
Spanish tax rules against tax evasion
The Spanish tax regulations include several measures to combat cross-border tax evasion through the use of companies or structures located in tax haven territories, not only by corporations but also by individuals. The need to fight against the use of locations...
What your company needs to know prior to closing fiscal year 2015
The Spanish tax reform brought a new mechanism to reduce the tax burden of companies, independently of their size. We refer to the capitalization reserve, a tax incentive that aims at maximising companies’ capitalization through their equity increase as well as the...
New country-by-country reporting obligations
Spain has implemented new country by country (CbC) reporting obligations that are in line with the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) Project. These changes are part of a wider reform on transfer...