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Form 179 establishes a new obligation to provide information on the use of properties with touristic purposes in the Spanish territory.
On August 31, Ministerial Order HFP/816/2017 of August 28, 2007 has approved form 232 for the reporting of transactions with related parties and transactions or situations with entities in countries or territories classified as tax havens.
Filing period for Transfer Pricing Reporting (Form 232) is closing in Spain and Spanish resident companies and permanent establishments in Spain with tax year ending 31 December 2017 must file the Tax Reporting.
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting