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Supreme Court judgments (STS) 637/2026 of February 17 (appeal no. 1196/2024), 640/2026 of February 19 (appeal no. 1326/2024), and 874/2026 of February 20. _____________________________________________ One…
The special tax regime applicable to certain business restructuring transactions (the special tax-neutrality regime for mergers, divisions, contributions of assets and exchanges of shares, or…
Publication and entry into force of the new Royal Decree governing the Municipal Capital Gains Tax (plusvalía municipal)
With regard to the obligation to withhold, under letter (d) of Article 128.4 of the Corporate Income Tax Law (LIS), there is no withholding obligation in respect of the dividends or profit shares referred to in paragraph 1 of Article 21 of the LIS. Therefore, provided that the requirements set out in that provision are met, the dividends distributed to the entity will not be subject to withholding.
All commercial companies are required to file their annual accounts with the Commercial Registry within one month of their approval by the shareholders' general meeting…
The Supreme Court judgment of February 8, 2021, cassation appeal (recurso de casación) no. 3071/2019, puts an end to the controversy that has arisen in…
In this Manual, fully updated as of today, particularly in light of the recent 2021 judgments of the Supreme Court and the National High Court…
The Court of First Instance and Preliminary Investigation No. 7 of Palencia, in Order (Auto) 26/2021 of February 9, 2021, has followed many others that,…
the Spanish Accounting and Audit Institute (Instituto de Contabilidad y Auditoría de Cuentas, ICAC) published the long-awaited Consultation. The Institute takes the view that, where…
An important judgment of the National High Court (Audiencia Nacional) of December 11, 2020 (appeal no. 439/2017) has just set aside the decision of the…
