Author: Patxi Arrasate Roldán
The Spanish rules on withholding taxes on dividends paid to foreign shareholders are contrary to EU law
02/11/2025
According to the Court of Justice of the European Union, the Biscayan rules on non-resident income tax grant different treatment to withholdings borne by national shareholders as compared with those borne by non-resident shareholders, which is contrary to the Treaty on the Functioning of the European Union. The distribution of a dividend by a company […]
Minimum 15% Global Tax: new steps on the most relevant tax measure of recent years for large Groups of Companies
07/02/2024
Minimum 15% Global Tax: new steps on the most relevant tax measure of recent years for large Groups of Companies Among other provisions, the Bill contemplates a very strict penalty regime, establishing fixed fines of 10,000 euros for each data point or set of data that should have been included in the declaration (in cases […]