PUBLICATIONS
Latest publications
Constitutionality of the Temporary Solidarity Tax on high-net-worth individuals
In a recent Informative Note, it has been made public that the Spanish Constitutional Court has dismissed an unconstitutionality appeal filed by the Madrid Regional Government against the Tax on high-net-worth individuals (THNW). In the area of legal jurisdiction, the...
Constitutionality of the Temporary Solidarity Tax on high-net-worth individuals
Validity of tax residence certificates, according to the Spanish Supreme Court
Unique system to rectify Spanish tax returns
The progressive elimination of the use and enjoyment rule in Spanish VAT
The burden of proof of the dividend exemption anti-abuse clause relies on the Spanish tax authorities, says the Spanish Supreme Court
New tax forms have been approved for the Spanish 2022 Corporate income tax season
The Spanish tax authorities’ view on the application of tax credits in Spanish tax consolidation groups
The Spanish Personal income tax filing season is back again: key news
