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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

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Taxand's Take

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

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International Tax | Spain

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