Knowledge
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...
Payment of debts to the Spanish Tax Administration from foreign bank accounts
According to the Resolution dated January 18, 2021, foreign taxpayers will be able to pay their debts to the Spanish Tax Administration by transfer from their foreign bank...
Claim on CIT pre-payments for years 2016 and 2017: The Central Administrative Court (TEAC) rejects the possibility of claiming the prepayment of April 2018
In the last few days we have been informed of a very recent decision from the Spanish Central Administrative Court (TEAC), dated 11 February 2021. This decision rejects the...
Non-Resident Income Tax – Goods distribution centres not necessarily constitute permanent establishments of non-resident companies
The Spanish General Directorate for taxation (DGT), in the recent binding consultation number V3248-20, dated 30 October, 2020, considers that the goods distributing centres...
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...
Spain – Amendments to the participation exemption applicable from 1 January 2021
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...
DAC6 transposition EU Directive 2018/822
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...
Project of Tax measures, 2021 Public Budget Statutes
Yesterday, October 27th, the 2021 Public Budget Statutes for 2021 was presented by the Government to the Parliament, which main tax proposals are the following: Corporate...
COVID-19: Tax measures for the car industry entities
Yesterday, the Royal Decree Law 23/2020 approved several measures destinated to reactivate the business economy. Two of the rules approved modify the Corporate Income Tax...
CIT – Deadline for submitting the Corporate Income Tax Return for year 2019
Yesterday the Spanish Gazette (BOE) published Royal Decree-Law 19/2020, which states different measures to alleviate the effects of COVID-19. Among them, this regulation...
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