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Impact of the new Spanish CFC rules on controlled foreign holding companies
Registered Content

The new Spanish Controlled Foreign Company rules might have a major impact on non-resident holding companies, and particularly those resident in a country outside the EU and the EEA due to...


Spain: Digital Services Tax is in force - key features and insights
Registered Content

The Spanish Digital Services Tax is levied on certain digital services provided by large multinational companies with the participation of users located in Spain, regardless of their tax...


Spain passes the Digital Services Tax regulations and tax return

Though effective since January 2021, the Spanish Digital Services Tax has still not been fully implemented. The approval of the regulations and the tax return allow to better understand the ...


Spanish Supreme Court opens the door to refunds of withholding taxes borne by non-EU pension funds

The Spanish Supreme Court has recently issued a judgment concluding that a Canadian pension fund qualifies for the same tax treatment as Spanish pension funds and is therefore entitled to...


Spain’s new Digital Services Tax comes into force

Effective as of 16 January 2021, a new Digital Services Tax has come into force in Spain. The rate is 3% and it is levied on certain digital services provided by large multinational...

Hogan Lovells Publications

International Tax Newsletter - July 2014 Tax Alert

Quarterly tax newsletter incorporating articles from the various international jurisdictions.

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