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Unique system to rectify Spanish tax returns

Unique system to rectify Spanish tax returns

A new regulation comes into effect on May 26, 2023, and requires that the specific rules of each relevant tax foresee that Spanish tax returns shall be amended through the filing of a rectifying tax return. Such tax return shall be filed regardless of whether the...

Unique system to rectify Spanish tax returns

Unique system to rectify Spanish tax returns

The progressive elimination of the use and enjoyment rule in Spanish VAT

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

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

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 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

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