ETL GLOBAL LINKS
We are a firm of lawyers and tax advisors established in 2011 and based in Barcelona
Our firm is integrated in the international ETL GLOBAL network of professional services of German origin, with presence in more than 50 countries and branches in the most important Spanish capitals.
On-going tax assessment.
Business restructuring transactions.
Taxation of non-residents and expatriates.
Judicial and procedural assistance.
Compliance criminal law.
Foreign investments in Spain.
Spanish investments abroad.
LATEST TAX FLASHES
As we informed you in a previous Tax Flashes, the Spanish Constitutional Court (CC) declared Royal Decree-Law (RDL) 2/2016, that had introduced substantial modifications in the calculation of the Corporate Income Tax (CIT)...
According to the 2021 Annual Budget, which has entered into effect on 1 January 2021, the 100% participation exemption is reduced to 95% on qualifying dividends and capital gains to 95%. Therefore, 5% of the gross dividend...
Last December 30, 2020 was published in the Spanish Official Gazette (BOE) the Law 10/2020. The purpose of this law, is the transposition of the Council Directive 2018/822/EU of 25 May 2018 (known as DAC6). Directive...