Stories
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
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
A step forward in the implementation of the minimum Corporate Income Tax for multinationals
Spanish tax authorities focus on tax residency controls
Good news for the Spanish encashment of tax credits
Technological Innovation tax credit: A new criterion of the Spanish National Court
New Spanish tax measures to recover VAT of bad debts
