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Spain Tax News

Treaty between Argentina and Spain – terminated by Argentina

3 September 2012
Budget for 2012 enacted

3 September 2012
Measures to guarantee balanced budget and promote competitiveness published – Details

3 September 2012
Treaty between Germany and Spain enters into force

3 September 2012
Measures to combat tax fraud sent to parliament

29 July 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012
New forms, procedures and stipulated periods to submit CIT and non-residents tax returns (regarding PEs) approved

25 July 2012
Tax amendments for 2012 approved

4 March 2012
Tax Agreement between Hong Kong and Spain enters into force

4 March 2012
Treaty between Singapore and Spain enters into force

22 December 2011
Tax amendments to reduce public deficit approved

15 September 2011
Treaty between Barbados and Spain enters into force

15 September 2011
Tax agreement between Spain and Hong Kong – details

14 August 2011
Treaty between Spain and Kazakhstan enters into force

27 July 2011
Treaty between Panama and Spain enters into force

27 July 2011
Treaty between Singapore and Spain – details

21 June 2011
Treaty between Spain and Pakistan enters into force

21 June 2011
Treaty between Spain and Panama – details

21 June 2011
Treaty between Spain and Germany– details

12 May 2011
Treaty between Spain and Barbados – details

27 April 2011
Treaty between Spain and Uruguay enters into force

30 March 2011
Treaty between Spain and Costa Rica enters into force

14 March 2011
Treaty between Spain and Pakistan – details

28 February 2011
Protocol to treaty between Spain and Luxembourg – all Luxembourg entities removed from Spanish tax haven black list

26 October 2010
Royal Decree 897/2010 – 19% withholding tax rate adopted

23 August 2010
Treaty between Spain and US – Spanish National Court holds payments for software subject to 10% withholding tax (general rate for "other royalties")

17 July 2010
Treaty between Spain and former USSR not applicable to Kazakhstan

17 July 2010
New forms, procedures and stipulated periods to submit CIT and non-residents income tax returns regarding PEs approved

13 June 2010
Treaty between Spain and Uruguay – details

23 March 2010
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