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Analysis

Spain: Law 11/2021 implementing ATAD and introducing other measures against tax fraud
Registered Content

The Spanish Parliament has finally approved Law 11/2021, of 9 July, on measures to prevent and fight against tax fraud (“Law 11/2021”) which implements several aspects of...

Analysis

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...

News

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 ...

News

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

Around Europe: The Private Equity Market - Spain Client Notes

Around Europe is Hogan Lovells' new periodic overview of the private equity landscape in Europe and supplements our "Around Asia Pacific" series which focuses on the Asia Pacific private...

Hogan Lovells Publications

Main tax issues in the purchase of debt and subsequent debt restructuring:

Sales of under-performing or non-core loan portfolios by Spanish and non-Spanish financial institutions, and also by Spanish "bad bank" SAREB, are expected to continue during 2015, due to...

Hogan Lovells Publications

Leveraged Finance update from Hogan Lovells Autumn 2014 Lev Fin Spin

Contains articles of relevance to those involved in the European leveraged and acquisition finance market.

Hogan Lovells Publications

Main Spanish tax issues to consider when acquiring debt in Spain

Recent restructuring of the Spanish financial sector, together with new regulatory requirements and increased focus on profitability, have motivated that many financial institutions are...

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