Spanish anti fraud legislation about to be passed
The draft Law for the prevention and fight of tax fraud is currently under negotiaton in the Spanish Parliament, after its approval by the Council of Ministers on Oct. 13, 2020. The text includes several measures affecting different taxes as well as the General tax...
World tax challenges in digital economy
The OECD has recently released that the International community has renewed commitment to address tax challenges from digitalisation of the economy. The OECD / G20 Inclusive Framework on BEPS, which groups 137 countries and jurisdictions, agreed during its 8-9 October...
The 2021 Spanish Draft General Budget Law new tax measures
The Spanish Government has recently approved the draft of the 2021 General Budget Law that has been sent to the Spanish Parliament for its final processing. Subject to the eventual changes that the text may suffer during its parliamentary procedure, it is worth...
The new Spanish “Google tax”
The new Tax on Digital Services, the so -called “Google tax”, will enter into force on January 16, 2021, with the purpose of levying the rendering of services identified as “digital services”. Its scope is expected to be limited as only companies with a turnover...