Category
12 articles
Central Economic-Administrative Court (TEAC)
The growing volume of litigation surrounding transactions covered by the special tax-neutrality regime for mergers, divisions, contributions of assets and exchanges of shares (FEAC regime)…
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…
This post has been taken from the original article by Ms. Eva Mª Cordero, dated December 28, published in Revista Interactiva de Actualidad no. 47/2021…
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.
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…
Royal Decree-Law 5/2021, in force since March 13, introduces a set of extraordinary measures to support business solvency, intended to help sustain the business community…
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…
Spanish domestic law contains no specific tax rules on cryptocurrencies. The tax regime applicable to transactions involving virtual currencies has been taking shape through the…
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…
The General State Budget Law for 2021 introduces an amendment to the exemption for dividends received from entities in which more than 5% is held…
