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Fiscal News

Abolition of inheritance tax in Andalucia

29/04/2019

The Regional Government of President Juan Manuel Moreno Bonilla in Andalucia has approved the announced reduction of 99% in inheritance and gift tax in Andalucia in line with what is in existence in Madrid and other regions of Spain

New tax treaty on Gibraltar

29/03/2019

A New Tax Agreement between Spain and Gibraltar has been reached to protect the financial interests of the respective parties is aimed at creating an effective cooperation between Spain and Gibraltar with respect to taxation.

New transfer pricing reporting

23/10/2017

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.

Transfer pricing reporting 2018

02/10/2018

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.

Capital gain claim when selling a house

23/10/2017

A new sentence by the Constitutional Court, from last February, declares inconstitutional the application of capital gain in those cases in which the house did not increase its value when sold.