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
Corporate Income Tax (CIT) – A Spanish subsidiary does not automatically constitute a permanent establishment of its German parent based on the comments to the OECD Model of 2014 and not of 2017
In the binding consultation V3549-20, of 12/11/20, the Spanish Tax Authorities consider that the existence of a Spanish subsidiary does not automatically make it a permanent establishment of the German parent company for...
The Supreme Court, in its judgement of March 30, 2021, has established that the deadline for filing the application for the refund of input VAT by non-established entities, established in Article 31.4 of the VAT Regulation,...
The AEAT, reacting to the criteria given by the Supreme Court in the judgment of the IKEA case of March 6, 2019 has issued a "Note on various issues relating to the arm's length range in transfer pricing" in which it...