Our Flashes
CIT – PIT New developments for 2024 and 2025
On November 21, the Spanish Parliament (Congreso de los Diputados) approved and sent to the Senate the Draft Law establishing a complementary tax for multinational groups and...
Key VAT Changes in the Digital Age (ViDA) – Electronic Invoicing and New Regulations up to 2035
Our VAT specialists have prepared a portfolio on the proposal for the Council Directive concerning VAT in the digital age (ViDA) that highlights a series of significant changes...
VAT. Refund of VAT to non-established persons
The Supreme Court, in its decision dated 15 July 2024, has confirmed the rejection of a refund for VAT incurred in 2011 to a European Union company not established in Spain, due...
VAT – Leasing of tourist accommodation
The DGT, in two binding consultations of 22 May 2024, has established the following criteria for whether the leasing of tourist accommodation is, or is not, exempt from VAT:...
New developments in the Spanish Corporate Income Tax for the years 2024 and 2025
Below, we summarize some of the amendments proposed by the Socialist Parliamentary Group to be incorporated into Law 27/2014 on Corporate Income Tax. The first three amendments...
International Taxation. New Draft Law Introduces Global Minimum Tax for Multinational Groups
It has been published, as a transposition of Council Directive (EU) 2022/2523, of December 14, 2022, relating to the guarantee of a global minimum level of taxation for groups of...
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...
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