Taxing issues

The Spanish Supreme Court ruled on a case involving the application of the withholding tax to a spanish entity paying dividends to its Parent EU company.

Cleared the way for the application of the exemption on the sale of SPVs

The following laws were published in the Spanish Official State Gazette passing different tax measures and taxes to be applied in fiscal year 2023.

With this headline, we refer to what is now popularly known as the Tax on Large Fortunes, although, at the time of writing this article, little is known about

Law 18/2022 on Business Creation and Growth extends the obligation to issue and send electronic invoices to all entrepreneurs and professionals.

Law 14/2022 of July 8, amending Law 19/2013, of December 9, on transparency, access to public information and good governance, in order to control the SMEs