DAC6 Regulation

Yesterday, the Spanish Official Gazette published the Regulation of DAC6 “Real Decreto 243/2021“ which estates the obligation to communicate the reportable cross-border arrangements when certain circumstances known as “hallmarks” are met, implying the obligation of...

Possible unconstitutionality of RDL 3/2016

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) prepayments, as unconstitutional. As a result...