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Articles Payroll withholding tax rate News VAT AEAT Tax deductibility Other taxes Spanish Renta Interviews International Corporate Taxation

Latest publications

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

The Spanish Personal income tax filing season is back again: key news

The Spanish Personal income tax filing season is back again: key news

A step forward in the implementation of the minimum Corporate Income Tax for multinationals

A step forward in the implementation of the minimum Corporate Income Tax for multinationals

Spanish tax authorities focus on tax residency controls

Spanish tax authorities focus on tax residency controls

Good news for the Spanish encashment of tax credits

Good news for the Spanish encashment of tax credits

Technological Innovation tax credit: A new criterion of the Spanish National Court

Technological Innovation tax credit: A new criterion of the Spanish National Court

New Spanish tax measures to recover VAT of bad debts

New Spanish tax measures to recover VAT of bad debts

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

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