The Spanish Tax Authorities ("STA") have issued the first ruling analysing the existence of a permanent establishment ("PE") in Spain due to an employee who worked from home during and after the COVID-19 lockdown. In this...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)