Tax amnesty for retirees in Spain
On August 1st, 2014, the Spanish government decided that foreign retirement income can be declared retroactively without penalty within a certain time period. This rule
27 September, 2014
Blog
ECJ declares Spanish inheritance and gift tax law in breach of EU law
Introduction On 3 September 2014, the European Court of Justice (ECJ) ruled that the unequal treatment between non-residents (limited tax liability) and residents (unlimited tax
13 September, 2014
Who is obliged to file an income tax return in Spain?
The deadline for filing the 2013 income tax return in Spain is June 30th. Generally, any person residing in Spain who earns income of any
21 June, 2014
Income tax return 2013 – An overview of the changes
From 2013, manually created income tax returns are no longer possible for the first time. In addition, as of January 1, 2013, the possibility of
20 June, 2014
Reform of inheritance and gift tax approved in Catalonia
On January 22, 2014, the Catalan Parliament approved the “Ley de medidas fiscales, administrativas, financieras y del sector público” (Law on Fiscal, Administrative, Financial, and
4 February, 2014
Use of a Spanish holiday property owned by a Spanish company may result in taxable profit distributions in Germany.
On 12 June 2013, the Federal Fiscal Court (BFH) ruled that the use of a Spanish holiday property in Germany can lead to significant income
16 January, 2014
Catalonia increases the property transfer tax from 8% to 10%
Catalonia, one of the autonomous communities in Spain, implemented an increase in the property transfer tax from 8% to 10% as of August 1, 2013.
18 July, 2013
Spanish Council of Ministers approves law for the guarantee of the single market
On Friday, the Spanish Council of Ministers approved the draft law for the guarantee of the single market. The aim of this law is to
8 July, 2013
Without an increase in value, there is no Plusvalía.
A decision by the Supreme Court of Catalonia in May 2012 could lead to changes in the calculation of the land appreciation tax (Impuesto sobre
12 June, 2013