In June 2021 the Government approved the preliminary draft of the so-called Start-ups Law, which introduces substantial amendments to the special tax regime for impatriates (or “Beckham Law”). These amendments significantly improve access to this regime. In December 1, 2022, the Spanish Parliament approved the final text...
At Durá Tax&Legal we have had the honor of participating in the Erasmus Fiscal Studies (EFS) conference "Similarities between artist/sportsman taxation and pillar 1 (and 2) and how to learn from VAT developments" that was held in Rotterdam. A conference that was a comparative approach...
This year the ITSG world conference has been held in Valencia. It has been a pleasure to participate as host country and also in the technical sessions. The Spanish media have echoed that Valencia have played host the worldwide conference, organized by ITSG, a well-known group...
In March 30, 2021, the authorities of China and Spain exchanged the final ratification of the articles, signed in November 28, 2018, modifying the current tax treaty of November 22, 1990. The new treaty has entered into force in May 2, 2021. The main changes to...
Attached is a news item regarding the option of successfully obtaining a refund related to Spanish Inheritance and Gift Tax, which has been published in “El Notario del Siglo XXI” magazine, July-August 2020. It is especially relevant for tax residents from outside the European Union, who...
Our Managing Partner, Luis Durá, has taken part during these days in the International Tax Specialist Group (ITSG) World Conference, which took place this year in The Dubai International Financial Centre, from the 6th to the 8th of November. Within the 2019 conference, Luis Durá has...
Attended the 12th Annual U.S. and Latin America Tax Practice Trends Conference in Miami, Florida. Our Managing Partner, Luis Durá, has taken part of this event, from 12th to 14th of June. Here we share some pictures. ...
Being part of the 2019 – Spring European Conference of the International Tax Specialist Group (ITSG) in Lisbon, Portugal, 10-11 May. During this conference, our Managing Partner, Luis Durá, has hosted the session “Implementation of ATAD: which countries have done what”. ITSG consists of a closely knit...
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...