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The Spanish tax authorities’ view on the application of tax credits in Spanish tax consolidation groups

The Spanish tax authorities’ view on the application of tax credits in Spanish tax consolidation groups

The Spanish tax authorities (STA) have recently issued a note on the application by the tax consolidation group of tax losses and deductions from previous years. This note has been approved by the Spanish General Directorate of Taxes (GDT) through a report issued upon...

The Spanish tax authorities’ view on the application of tax credits in Spanish tax consolidation groups

The Spanish tax authorities’ view on the application of tax credits in Spanish tax consolidation groups

Spanish startups law. Law for the promotion of the startup ecosystem

Spanish startups law. Law for the promotion of the startup ecosystem

New Spanish tax on non-reusable plastic packaging

New Spanish tax on non-reusable plastic packaging

Spanish accounting of Phantom Shares plans

Spanish accounting of Phantom Shares plans

New Spanish tax measures to improve the energy efficiency of companies and individuals

New Spanish tax measures to improve the energy efficiency of companies and individuals

The Spanish Supreme Court clarifies when financial expenses are not gifts or donations

The Spanish Supreme Court clarifies when financial expenses are not gifts or donations

Spanish taxation that lies ahead in 2023

Spanish taxation that lies ahead in 2023

Spanish Law to Create and Grow: mandatory electronic invoicing

Spanish Law to Create and Grow: mandatory electronic invoicing

Spanish taxation of Stock options as a remuneration scheme for employees

Spanish taxation of Stock options as a remuneration scheme for employees

The Spanish Supreme Court accepts the tax deduction of employment income derived by a major shareholder

The Spanish Supreme Court accepts the tax deduction of employment income derived by a major shareholder

The possibility for company directors and advisers to benefit from the exemption for works carried out overseas.

The possibility for company directors and advisers to benefit from the exemption for works carried out overseas.

Tax credits to avoid double taxation: which order must be followed

Tax credits to avoid double taxation: which order must be followed

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