ETL Global ADD

New Tax in Catalonia: Tax on Companies’ Non-Productive Assets

by Mariano Roca López

The New Tax Is Levied Annually on Entities That Own Certain Non-Productive Assets

The “Messi Doctrine”: Tax Advisors Could Be Prosecuted for Their Tax Advice and Meet the Same Fate Than Their Clients

by Mariano Roca López

Could lawyers be held responsible for their client's fraudulent activity?

Good News for the Spanish Inheritance and Gift Tax

by Mariano Roca López

Changes made by the Spanish Supreme Court could mean enhanced tax benefits to citizens.

Unpacking the 2019 Spanish General State Budget

by Mariano Roca López

A union between two left-wing parties in Spain has led to a new budget agreement that could raise personal and corporate income taxes.

Sun Tax Out, Self-Sufficiency In

by Mariano Roca López

How Spain is paving the way for self-sufficient homes.

How New Spanish Tax Incentives Are Building a Film Industry

by Mariano Roca López

New tax incentives show the Spanish government investing in audiovisual production in the Canary Islands and beyond.

The Spanish Government Insists on Raising Taxes

by Mariano Roca López

With a new government in Spain, big changes are coming to taxpayers.

What Spain’s Proposed ‘Google Tax’ Means for its New Economy

by Mariano Roca López

How the Spanish Stability Program is tapping new sources of tax revenue.

ECOFIN reaches political agreement on Anti-Tax Avoidance

by Mariano Roca López

EU finance ministers reached a new agreement March 13 to tackle aggressive tax schemes in the EU.

New Criteria to Determine Spanish Individuals’ Tax Residence

by Mariano Roca López

Despite its apparent triviality, individuals’ tax residence can in practice have significant consequences for their pockets.

Bitcoins: Tax Treatment in Spain of a Foreign Currency

by Mariano Roca López

It is an extremely volatile asset whose downward trend has been going on for a month now, having decreased its value more than 40 percent.

Taxation in Spain for the Purchase of Used Goods on C2C Platforms

by Mariano Roca López

Trends that have had an impact in the tax sphere in Spain.

Digital Economy vs. Permanent Establishment

by Mariano Roca

Limitations of the Spanish taxation system to effectively tax certain incomes.

The Residency Visa for Foreign Investors—Or the Golden Visa

by Mariano Roca

Golden Visa holders would be entitled to reside in Spain for an initial period of one year, which can be extended into two to five year periods.