On 12 January 2023 the Spanish Ministry of Finance published a draft of its long-awaited list of non-cooperative jurisdictions. Spain has finally not followed the EU approach with some jurisdictions. The draft Spanish list...more
The new Spanish Controlled Foreign Company rules might have a major impact on non-resident holding companies, and particularly those resident in a country outside the EU and the EEA due to the controversial (and, in our view,...more
The Spanish Parliament has finally approved Law 11/2021, of 9 July, on measures to prevent and fight against tax fraud (“Law 11/2021”) which implements several aspects of Council Directive (EU) 2016/1164 of 12 July 2016...more
8/5/2021
/ Capital Gains ,
Collective Investment Schemes ,
Controlled Foreign Corporations ,
Foreign Investment ,
Income Taxes ,
International Tax Issues ,
Reporting Requirements ,
Spain ,
Stamp Duty Land Tax ,
Statute of Limitations ,
Tax Fraud ,
Tax Haven ,
Value-Added Tax (VAT)