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Awards
By Enrique Lucas, Isabel Medrano
Las denominadas Entidades de Tenencia de Valores Extranjeros españolas, ("ETVE") ofrecen importantes beneficios fiscales para inversores.
By Enrique Lucas, Isabel Medrano
The use of Spanish holding companies to invest in Latin America ("LATAM") offers a number of tax benefits for investors.
By Peter Cotorceanu
For the past year or so, members of the political class around the world have been sticking nationalist badges on to the lapels of their dark suits.
By Fabricio González, Jennifer Mayo, Borja López
La Comisión Europea envió el pasado 15 de febrero de 2017 un dictamen motivado a España en el que se le solicitaba adaptar su normativa relativa a los activos mantenidos en otros Estados miembros de la Unión Europea o del Espacio Económico Europeo.
By Matthew Ledvina, Milan Patel
When nonresident aliens ("NRAs") invest in the US securities market they must take the bitter with the sweet.
By Fabricio González, Jennifer Mayo, Borja López
Madrid, June 28, 2017: The Official State Gazette published the 2017 Budget Act 3/2017 (hereinafter, the "3/2017 Act").
By Fabricio González, Jennifer Mayo, Borja López
El Boletín Oficial del Estado publicó el pasado 28 de junio la Ley 3/2017, de 27 de junio, de Presupuestos Generales del Estado para el año 2017 (en adelante, "Ley 3/2017").
By Matthew Ledvina, Milan Patel
The main pitfall of owning a property located in the US is the potential exposure to the onerous US federal tax system. Using a structure can help in this regard.
By Fabricio González, Jennifer Mayo, Borja López
El Tribunal Constitucional declara inconstitucional y anula la Declaración Tributaria Especial
By Fabricio González, Jennifer Mayo, Borja López
This adjustment was allowed, without penalty, if the applicant could demonstrate a tax burden payment equal to 10% of the purchase price of any non-declared goods.
By Fabricio González, Jennifer Mayo, Borja López
TIVUL is accrued as a consequence of the sale of a parcel of urban land, and is calculated objectively based on its cadastral value and the number of years it has been the legal possession of the seller.
By Fabricio González, Jennifer Mayo, Borja López
En este mismo sentido, el pasado 1 de marzo el Tribunal se volvió a pronunciar sobre esta cuestión.
By Fabricio González, Jennifer Mayo, Borja López
On February 15, 2017 the European Commission sent a reasoned opinion to Spain requesting a modification to its legislation regarding assets held in the European Union or European Economic Area Member States other than Spain.
By Fabricio González, Jennifer Mayo, Borja López
On January 27, 2017, the general guidelines of the 2017 Tax and Customs Control Plan have been published in the Official Bulletin of the State by the Directorate General of Spanish Tax Administration.
By Fabricio González, Jennifer Mayo, Borja López
El pasado viernes 27 de enero se publicaron en el BOE las directrices generales del Plan Anual de Control Tributario y Aduanero de 2017.