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Information exchanges within the EU and other tax updates

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

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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

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