News & Analysis as of

Tax Planning › Spain

DLA Piper

Spain - VAT: VAT Treatment of Sale and Lease-Back Transactions Clarified- Monthly Indirect Tax Alert – January 2025

DLA Piper on

The Spanish Tax Court clarified that a sale and lease-back transaction carried out between an entity and a bank does not qualify as a supply of goods (here Real Estate) for VAT purposes, but as a financing transaction....more

Ius Laboris

Tax Regulations for ‘Inpatriate’ Employees

Ius Laboris on

Many countries have special tax regimes designed to attract qualified staff from abroad, and this is part of a series of articles in which we are covering some of these regimes....more

Latham & Watkins LLP

Navigating Debt Repurchases in Europe: What You Need to Know - October 2022 #2

Latham & Watkins LLP on

This Client Alert examines the key issues that typically arise in connection with debt repurchase programs. It also looks at issues applicable to both bond and loan repurchases, as well as jurisdictional issues raised by the...more

Hogan Lovells

Spain passes the Digital Services Tax regulations and tax return

Hogan Lovells on

Though effective since January 2021, the Spanish Digital Services Tax has still not been fully implemented. The approval of the regulations and the tax return allow to better understand the material and formal obligations...more

Hogan Lovells

Spanish Supreme Court opens the door to refunds of withholding taxes borne by non-EU pension funds

Hogan Lovells on

The Spanish Supreme Court has recently issued a judgment concluding that a Canadian pension qualifies for the same tax treatment as Spanish pension funds and is therefore entitled to obtain the refund of the withholding tax...more

Hogan Lovells

Spain’s new Digital Services Tax comes into force

Hogan Lovells on

Effective as of 16 January 2021, a new Digital Services Tax has come into force in Spain. The rate is 3% and it is levied on certain digital services provided by large multinational companies with the participation of users...more

A&O Shearman

A proposal for a new financial transaction tax: what is to come

A&O Shearman on

On 18 February 2020, The Spanish Government submitted before the Spanish Parliament the Draft Bill proposing the introduction of the Financial Transaction Tax (FTT) in Spain (the FTT Draft Bill). The parliamentary process for...more

7 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide