La Agencia Tributaria española (AEAT) está realizando inspecciones a contribuyentes que residen en territorio español, con activos en el exterior, a través del intercambio automático de información derivado de la implementación del Common Reporting Standard (CRS) entre las autoridades fiscales, la finalidad del CRS es...
INTRODUCTION A unique aspect of Spanish Inheritance and Gift Tax (I.H.T.) law is that it is imposed under national law and regional law. Historically, regional rules for computing I.H.T. applied to taxpayers that are resident in the region, while non-residents applied national rules, which are not...
The Spanish Corporate Income Tax Act 27/2014, regulates in its articles 107 and 108, the well-known Spanish holding company regime or ETVE (Entidad de Tenencia de Valores Extranjeros). It consists of an special tax planning tool with the aim at granting tailored tax benefits to...