
Beckham Law: Tax Benefits for Foreign Workers
Spain has become one of the most attractive destinations for international professionals and entrepreneurs thanks to a combination of quality of life, global connectivity, and—most
Through a briefing note, the TC announced the ruling of the Plenary session of the TC declaring unconstitutional the measures regarding the CIT, introduced by Royal Decree 3/2016 of 2 December and which led to a significant increase in the CIT payments since the financial year of 2016.
Therefore, the following measures have been declared unconstitutional:
Past effects of the ruling are limited, since:
The TC’s basis for the declaration of unconstitutionality is that a Decree Law cannot alter the essential elements of a tax that affect the determination of the tax burden, such as the tax base and the tax liability, specifically of the IS.
Spain has become one of the most attractive destinations for international professionals and entrepreneurs thanks to a combination of quality of life, global connectivity, and—most
The Provincial Court (AP) of Madrid considers that the lack of coincidence between the corporate purpose and the activities actually carried out by a company
The Provincial Court (AP) of Jaén confirmed the nullity of a joint account agreement signed in August 2015, on the grounds that it concealed an