Spain’s Central Economic-Administrative Court (Tribunal Económico-Administrativo Central, TEAC) has established new criteria for the consideration, i.e. deduction, of expenses incurred in connection with property leases (decision of 22 April 2024).
This entry was posted on 8 July 2024 by Gustavo Yanes in Tax.
On 22 April 2024, the Spanish Central Tax Appeal Board (Tribunal Económico-Administrativo Central, TEAC) issued a key decision regarding evidentiary effects in the context of the non-resident income tax (impuesto sobre la renta de no residents, IRNR).
This entry was posted on 5 July 2024 by Gustavo Yanes in Tax.
Spain takes the next step towards the implementation of the 15% global minimum corporate tax.
This entry was posted on 29 June 2024 by Gustavo Yanes in Tax.
The tax deductibility of the remuneration of directors and executives has been questioned by the Spanish tax authorities in those case where such remuneration does not comply with the statutory requirements under applicable company law. In particular, when the remuneration is paid to senior executives who are also members of the company’s board of directors.
This entry was posted on 9 April 2024 by Gustavo Yanes in Tax.
As part of the emergency measures taken in the pandemic, Spanish legislature considerably restricted the original principle of liberal investment politics in Spain.
This entry was posted on 2 April 2024 by Nadja Vietz in Corporate and M&A.
For about two decades, the Spanish Tax Administration (AEAT) has been cracking down on professionals who tried to illegally minimise their tax burden through the use of special purpose vehicles.
This entry was posted on 2 April 2024 by Gustavo Yanes in Tax.
In our blog “Business & Tax in Spain,” lawyers specialised in advising companies express their opinions regarding the latest news on matters as diverse as corporate law, taxation, labour legislation, intellectual property, fashion law, information technology and data protection. In addition, the blog includes a section dealing with the practical aspects of corporate accounting. The objective of Monereo Meyer Abogados is to use this space to offer current and practical information as well as to facilitate a platform for debate.
