Spain: Corporate Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

La autoliquidación rectificativa llega al Impuesto sobre Sociedades

El pasado 24 de junio se publicó en el BOE la Orden HAC/657/2025 (en adelante, "la Orden"), de 21 de junio, por la que se aprueban, entre otras medidas, los modelos de declaración...

TN

Toda & Nel-lo

El Tribunal Supremo permite a los partícipes de una AIE compensar las bases imponibles negativas que surjan como consecuencia de una regularización fiscal aunque tengan su origen en ejercicios prescritos

En su sentencia de 19 de diciembre de 2024 (recurso de casación nº2519/2023), el Tribunal Supremo (TS) ha admitido en casación la posibilidad para...

TN

Toda & Nel-lo

Impuesto sobre Sociedades: El TC declara la inconstitucionalidad de varias modificaciones introducidas en 2016

Las dos primeras medidas afectadas por el fallo del TC son aplicables únicamente a grandes empresas...

TN

Toda & Nel-lo

¿Cuándo Se Entiende Iniciada La Actividad Económica En La Promoción De Plantas De Energías Renovables?

Desde la aprobación de la Ley 27/2014 del Impuesto sobre Sociedades (en adelante, LIS) había desaparecido el debate de si para aplicar la exención del artículo 21 por la plusvalía derivada de la transmisión de unas participaciones de una sociedad era necesaria el inicio o no de las obras para no ser calificada como no patrimonial.

EE

EJASO

Limitación a la deducibilidad del IVA soportado en atenciones a clientes: ¿incompatible con la Directiva comunitaria?

TN

Toda & Nel-lo

New Tax Regime For Investors And Entrepreneurs.

Grant Thornton

Alternative Structures For New Entities In Spain From A Tax Perspective

C

Consulegis

Spain's Supreme Court Rules On Tax Deductibility Of Director Compensation

OC

Osborne Clarke

Spain Unveils Draft Budget For 2023

DG

De Giorgio Wealth Management

Spain Proposes Visa For Digital Nomads

European Union Immigration

LS

Lewis Silkin

El Tribunal Constitucional Declara Inconstitucional La Regulación De Los Pagos Fraccionados Del Impuesto Sobre Sociedades

MA

Marti & Associats

The Constitutional Court Declares Unconstitutional The Regulation On Installment Payments Of Corporate Income Tax

MA

Marti & Associats

Cambio de criterio de la dgt respecto a la limitación a la compensacion de bins en cambios de control del accionariado producidos con anterioridad a la entrada en vigor de la nueva ley del is

Spain Commercial

PL

Perez Llorca

Entre 2007 y 2014 no se podía condicionar la aplicación del régimen especial para empresas de reducida dimensión a las dedicadas al arrendamiento de inmuebles

PL

Perez Llorca

'What Not To Miss' | Agosto - Septiembre 2025

Spain Environment

KL

Herbert Smith Freehills Kramer LLP

Updates On Investigation Into Alleged Exports Of Prohibited Chemicals To Russia

DM

Duane Morris LLP

Spanish Antitrust Authority Issues First-ever Merger Block

Spain Anti-trust

AO

A&O Shearman

European Commission Fines Fashion Houses For Resale Price Fixing

European Union Anti-trust

KL

Herbert Smith Freehills Kramer LLP

Tech Regulation Campaign: 'Trust At Risk: Who's Accountable For Online Safety?'

KL

Herbert Smith Freehills Kramer LLP

Interposition Of Companies By Private Individuals

The Spanish Tax Agency, through its Annual Tax Control Plans, is paying special attention to monitoring the tax risks related to the interposition of companies by private individuals

Spain Commercial

MA

Marti & Associats

Judgment Of The European Court Of Justice Concerning The Exemption From The Mineral Oil Tax Of The Consumption Of Energy Products Used In Cogeneration

On 1 January 2013, Law 15/2012 of 27 December on fiscal measures for energy sustainability came into force.

European Union Tax

AT

Andersen Tax & Legal

Legal Order HFP/816/2017 (Dated August 28, 2017) Which Approves The 232 Form Of Declaration Related-Party Transactions And Information Related To Tax Havens

The 232 Form must be submitted electronically to the Spanish Tax Authorities in the month following the ten months at the end of the tax period applicable to the submitted information.

AA

Anaford Attorneys

Orden HFP/816/2017, de 28 de agosto, por la que se aprueba el nuevo modelo 232 de declaración informativa de operaciones vinculadas y con paraísos fiscales

Hasta ahora, este tipo de declaraciones se realizaban en varios apartados del modelo 200 del Impuesto sobre Sociedades.

AA

Anaford Attorneys

The Gateway To Latin America

AA

Anaford Attorneys

Inversión en América Latina a través de las ETVEs españolas

AA

Anaford Attorneys

The 2017 Budget Act 3/2017

AA

Anaford Attorneys

Ley 3/2017 de Presupuestos Generales del Estado para el 2017

AA

Anaford Attorneys

El Tribunal Constitucional declara inconstitucional y anula la Declaración Tributaria Especial

AA

Anaford Attorneys

The Constitutional Court Annuls The Special Tax Declaration On The Basis Of Unconstitutionality

AA

Anaford Attorneys

Tax Annual Report 2017: Worth The Trouble?

Iy

Iberian Lawyer

A Guide To Spanish REITs - SOCIMIs

JD

Jones Day

A nova regulação do Patent Box já está em vigor

CM

Clarke, Modet & Co

The New Regulation Of The Spanish Patent Box Is Already In Force

CM

Clarke, Modet & Co

Tax Annual Report 2017: Worth The Trouble?

In this context, some lawyers suggest that law firms could cease investing in their tax departments because of the potential liabilities or even go as far as to scrap them altogether.

Iy

Iberian Lawyer

A Guide To Spanish REITs - SOCIMIs

This listing requirement does not apply during the initial two-year grace period.

JD

Jones Day

A nova regulação do Patent Box já está em vigor

No dia 1 de julho entrava em vigor a nova regulação do Patent Box no Imposto de Sociedades, incentivo fiscal que permite a redução de até um 60% na base imponible correspondente às rendas por exploração de determinados ativos intangíveis.

CM

Clarke, Modet & Co

The New Regulation Of The Spanish Patent Box Is Already In Force

On July 1 the new regulation of the Spanish Patent Box regarding corporate tax came into force, which enables the reduction of up to 60% on the taxable income for the exploitation of certain intangible assets,

CM

Clarke, Modet & Co

La nueva regulación del Patent Box ya está en vigor

CM

Clarke, Modet & Co

Lawyers Strengthening Tax Teams As Demand For Advice Booms

An increase in M&A work coupled with new tax rules and moves to tackle tax evasion means law firms are desperately battling to recruit the best specialist lawyers

Iy

Iberian Lawyer

Changes To Exit Tax

The Law on Corporate Income Tax has been modified in cases of change of residence and transfer abroad of assets allocated to a permanent Spanish establishment.

JD

Jones Day

Corporate Acquisitions And Mergers In Spain

Company’s acquisitions are normally carried out either by means of a shares deal (purchase of shares) or an assets deal (purchase of assets).

Spain Commercial

GP

Gomez-Acebo & Pombo

Criminal Protection – Reform of the Penal Code

On 1 October 2004, the new Law 15/2003, of 25 November, came into force, reforming the Penal Code and introducing some important practical changes which will affect criminal protection of intellectual property rights.

Spain Healthcare

GA

Grau & Angulo

Taxation of Real Property in Spain

Spain Real Estate

JD

Jones Day

The Issue Of Preferred Securities In Spain

Spain International

CA

Cuatrecasas Abogados

Capital Subsidies And The Right To Deduct Vat

UM

Uria Menendez

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CA

CYAUSE Audit Services Ltd

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Zugimpex International GmbH

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Ius Laboris

Practitioners' Series Session 3 (Video)

GT

Grant Thornton

Tax Webcast - June 2017 (Video)

DC

Deloitte Cyprus

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