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Spain Tax News

Treaty between Kuwait and Spain enters into force

29 July 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013
Protocol to treaty between Spain and Switzerland enters into force

29 July 2013
Tax proposals included in the draft bill of the Law on Entrepreneurship and Internationalization

29 July 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013
Treaty between Germany and Spain – Exchange of letters on mutual assistance in tax matters published

27 June 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013
Withholding tax under EU Savings Directive to be abolished

24 June 2013
Treaty between Russia and Spain – Russian MoF clarifies tax treatment applicable to interest payments

6 May 2013
Treaty between Spain and Argentina – details

6 May 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013
Heavy restrictions on capital movements enter into force

6 May 2013
Measures to support entrepreneurship approved

6 May 2013
Treaty between Spain and United Kingdom – details

6 May 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013
Treaty between Netherlands and Spain – mutual agreement on application of treaty to investors in Dutch closed fund for mutual account

4 May 2013
New criminal legislation on tax fraud entered into force

4 May 2013
Treaty between Cyprus and Spain signed

4 May 2013
Treaty between United States and Spain – text of protocol and MOU released

25 March 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013
Budget for 2013 – approved

25 March 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013
Protocol to treaty between India and Spain signed

2 December 2012
New Law to prevent and fight tax fraud published

2 December 2012
Netherlands Supreme Court: Spanish parent company entitled to refund of dividend withholding tax

2 December 2012
Budget and other tax measures for 2013

23 October 2012
General Directorate of Taxes clarifies new interest deduction limits

14 October 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012
Treaty between Spain and Ireland – Spanish Administrative Tribunal considers commission agent acting in his own name as PE

3 September 2012
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