Our Flashes
Tax benefits of the “Mbappé Law” for the Community of Madrid
On July 11, Bill PL-3/2024 was published in the Official Gazette of the Madrid Assembly, which regulates the new deduction for investments by new taxpayers from abroad that they...
VAT. Concept of “Single Supply”
On October 8, 2023, the European Union Court of Justice (EUCJ) issued a ruling on the free delivery of a tablet or smartphone as a reward for subscribing to a new magazine. The...
Increased inspections in Transfer Pricing matters
Considering the actual relevance of the Transfer Pricing topic, from our Transfer Pricing department, we would like to inform you that we have recently observed an increase in...
Taxation of Non-Residents in Spanish Wealth Tax – Deductibility of Loans for Real Estate Acquisition
The General Directorate of Taxes (DGT) has admitted, in its binding consultation V0010-24 dated 13 February 2024, that a loan granted to non-tax resident individuals in Spain to...
Non-Residents Income Tax: Non-deductibility of expenses in property leases by residents from outside the European Union
The Spanish Central Economic-Administrative Court (TEAC), in its resolution dated 20 March 2024, confirms the non-deductibility of expenses in property leases by taxpayers...
Non-Resident Income Tax. Rental of real estate located in Spain by a resident in Germany
The Central Tax Court (TEAC), in its decision dated 20 March 2024, has reiterated, in line with previous resolutions, that the income obtained by a resident in Germany from...
Requests addressed to non-resident entities
In a decision dated 22 February 2024, the Central Tax Court (TEAC) has stated that the Spanish Tax Authorities lack the authority to make an individualised request for...
Mandatory Transfer Pricing documentation
The mandatory transfer pricing documentation is subject to those transactions carried out with a related party that exceed in aggregate terms €250,000 in a single tax year. In...
Effective benefit in the payment of fees
A recent Court decision from the Catalonian High Court of Justice (Tribunal Superior de Justicia- TSJ - case number 1947/2023) dated May 26, 2023 recently published analyses in...
Unconstitutionality of measures introduced in the IS by RDL 3/2016
Yesterday the plenary of the Constitutional Court declared the unconstitutionality of Royal Decree-Law 3/2016, through which significant measures were introduced for the taxation...
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