Spain Tax News

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Treaty between Spain and the U.K. to Enter Into Force

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Spain and Belgium Sign Tax Treaty Protocol

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Proposal to Reform the Spanish Tax System

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Spanish Council of Ministers Authorizes Signature of Treaty Protocol With Belgium

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Spain Considers Lowering Cultural VAT

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Signature Draft TIEAs Authorized between Spain and Crown Dependencies

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Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial

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Spanish National Court rules intra-group debt transaction constitutes fraud of law

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Treaty between Spain and Cyprus – details

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Budget for 2014 – details

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VAT and withholding tax rates amendments

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Regulations on corporate income tax, non-residents income tax and individual income tax amended

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Limitations on deductibility of provisions for bad and doubtful debts published

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Protocol to treaty between India and Spain – details

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Treaty between Argentina and Spain enters into force

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Law on Entrepreneurship and Internationalization published

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Budget for 2014 – submitted to parliament

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Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

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Bill on measures regarding corporate income and environmental taxes sent to parliament

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Transport tax treaty between Argentina and Spain – considered not in force by Argentina

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Protocol to treaty between Spain and Switzerland enters into force

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Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

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Tax proposals included in the draft bill of the Law on Entrepreneurship and Internationalization

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Treaty between Kuwait and Spain enters into force

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Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

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Treaty between Germany and Spain – Exchange of letters on mutual assistance in tax matters published

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Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

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Withholding tax under EU Savings Directive to be abolished

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Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

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Treaty between Russia and Spain – Russian MoF clarifies tax treatment applicable to interest payments

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