An overview by Garrigues
In the April edition of its tax newsletter, our Spanish firm, Garrigues, discusses key tax developments in Spain, including:
(i) The Court of Justice of the European Union prohibiting discrimination against non-resident real estate funds.
(ii) Spanish tax legislation discriminating against non-resident hedge funds in Spain.
(iii) Tax on the increase of urban land value.
(iv) Changes in tax collection procedures.
(v) Reductions to applicable net income and general reduction indexes for the personal income tax objective assessment method.
Read the full newsletter here.
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