News › Weekly Alert Article

Information exchanges within the EU and other tax updates

Spain
25 Jul 2017

Taxand Spain’s latest newsletter provides an overview of the current tax landscape, including updates on direct taxation, tax on economic activities and personal income tax.

  • Judgements
  1. Direct taxation - the Parent Subsidiary Directive applies to any tax on dividends which may give rise to double taxation
  2. Tax on economic activities - the exemption for the commencement of an activity may be claimed in business groups
  • Administrative doctrine
  1. Personal income tax - the net income from an economic activity must include the exchange differences at year-end
  2. Personal income tax - teleworking is done at the place where the worker is physically present 
  • Legislation
  • Miscellaneous

Discover more: Tax highlights in Spain


Your Taxand contact for further queries is:
Ricardo Gomez
T. +34 915145200
E. ricardo.gomez@garrigues.com

Quality tax advice, globally

Taxand's Take

Businesses with operations across Spain should take note of the updates to ensure they remain compliant.

Taxand's Take Author

Ricardo Gomez
Taxand Board member
Spain

Access Taxand's Take

Access Taxand's Take

Register to receive Taxand’s latest opinion on topical tax news