An overview by Garrigues
In the most recent edition of its tax newsletter, our Spanish firm, Garrigues, discusses key tax developments in Spain, including:
(i) Changes to the withholding base for royalty payments to EU residents
(ii) Ability of non-resident taxpayers to deduct mortgage debts
(iii) Inheritance and gift tax
(iv) Changes to Madrid real estate tax rules.
Read more here.
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