El 30 de marzo de 2021, las autoridades de China y España intercambiaron la ratificación definitiva de los artículos, firmada el 28 de noviembre de 2018, modificando el actual tratado fiscal del 22 de noviembre de 1990. El nuevo tratado ha entrado en vigor el...
Adjuntamos noticia sobre la posibilidad de recuperación de cuotas del Impuesto sobre Sucesiones y Donaciones español, que ha sido publicada en la Revista “El Notario del Siglo XXI”, en su número de Junio-Agosto 2020. Resulta especialmente interesante para los residentes fiscales de países de fuera de...
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...
Attending the 2018 world conference of the International Tax Specialist Group (ITSG) in Beijing, China 23-26 October. ITSG consists of a closely knit team of international tax advisors with members in over 50 countries around the world. Within the 2018 conference one session has been addressed to...
Link to EPFL According to the Spanish Constitution, in its article 18.1, the image rights are recognised alongside other personal rights, such as the honor and privacy. The purpose of the constitutional protection is to disallow illegal third party infringements, in the context of their moral...
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...