The treatment of real estate investments made through German investment funds under the Spanish Non-Resident Income Tax and the Value Added Tax has generated contradictory interpretations by the General Directorate of Taxes (Dirección General de Tributos, DGT) over the years.
This entry was posted on 7 August 2024 by Gustavo Yanes in Tax.
In Spain, employment law, specifically article 18 of the Workers’ Statute (Estatuto de Trabajadores, ET), regulates the search of employees’ lockers and personal belongings.
This entry was posted on 12 July 2024 by Anna Martí Belda in Labour.
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.
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.
