It cannot be automatically concluded that a non-resident entity has a permanent establishment (PE) in Spain for VAT purposes, merely because it has a subsidiary
An ETVE (Entidad de Tenencia de Valores Extranjeros, or Foreign Securities Holding Company) is a company incorporated in Spain that benefits from a special tax
In the context of a merger by absorption registered in the Commercial Registry during the 2025 fiscal year, the absorbing entity assumes the obligation to
Portugal has initiated a new stage in its international tax strategy with the implementation of IFICI, also known as RNH 2.0. This new regime seeks
The Supreme Court considers that the remuneration received by the directors is deductible, even if not provided for in the articles of association. In the
Attribution of income tax liability for shareholders during the period between incorporation and registration of the company in the Commercial Register. Attribution of income tax
The TEAC and the DGT rule that contributions to holding companies, in the context of family tax planning, must be made with a correct economic
Shares acquired before 2021 that represented a stake of at least 5% and had an acquisition value exceeding €20 million cannot benefit from the transitional
We have access to the first rulings of the TEAC recognizing the invalidity of some of the measures introduced in the Corporate Income Tax Law
In a recent ruling, the DGT has allowed that environmental deductions be proven withing the maximum period of 15 years, including the investments made in