Global Minimum Corporate Tax: Implementation in Spain

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.

New Case Law on the Deductibility of Directors’ Remuneration

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.

The latest European rules for FDI Screening

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.

The tax risk of sole proprietorships or single-employee companies

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.

Clarity on the Application of Spain’s Beckham Law

Unlike its European neighbours such as Italy and Portugal, Spain has extended the tax incentives for workers and entrepreneurs who move their tax domicile to Spain under the so-called Beckham Law.

This entry was posted on 1 February 2024 by Gustavo Yanes in Tax.

VAT Effects of Operating Blockchain Networks

In this short article, we will discuss the VAT effects of operating Blockchain networks in the strict sense, i.e. mining and payment of miners, both in the form of cryptocurrency assets and/or commissions.

This entry was posted on 9 January 2024 by Gustavo Yanes in Tax.