Liquidity management in the special tax regime for […] Liquidity management in the special tax regime for REITs
Category: Tax
Real Estate Investment Trusts (REITs) are a type of company whose main activity focuses on the acquisition, development and refurbishment of urban real estate for rental purposes. Legally, the legal regime for this type of company is set out in Law 11/2009, of 26 October, which regulates Real Estate Investment Trusts (hereinafter referred to as […]
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Tax advantages of making investments through SCRs […] Tax advantages of making investments through SCRs or venture capital companies
The investment industry is continuously growing in Spain and gaining more and more weight. In our recent publications, we have tried to explain the main characteristics of some investment vehicles such as the Free Investment Companies or Closed-Ended Investment Companies (SICC). Along the same lines, in this article we are going to analyse the tax […]
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In previous posts in our blog, we have highlighted the growing interest in Free Investment Companies (SIL), as they are flexible investment vehicles that allow investment in any type of financial asset (shares, stocks, crypto-assets, etc.), offering a minimum taxation in the Corporate Income Tax. In today’s post, we will detail the main tax benefits […]
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Related-party transactions in Corporation Tax: wha […] Related-party transactions in Corporation Tax: what they are, form 232 and how to document them
Once again this year, the date for filing form 232 is approaching, which takes place during the month of November for those companies that close their tax year on 31 December. For many, this form is probably completely unknown, but it is very important for companies to be aware of it and to assess whether […]
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Tax implications of the exit of a shareholder from […] Tax implications of the exit of a shareholder from the shareholder structure
In family businesses, it is common to find certain corporate conflicts that can be resolved with the exit of the dissatisfied partner (or partners). In this article, we will explain the tax implications of the exit of a partner from the shareholding of a business entity. This issue is covered by the Capital Companies Act […]
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Spain is an increasingly attractive country, whether for strategic or commercial considerations or, directly, for the quality of life it offers, which in turn attracts the establishment and location of foreign individuals with large estates, both within and outside our territory. However, often, due to a lack of knowledge of the applicable regulations, significant risks […]
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Taxation of leasing of housing for employee use Taxation of leasing of housing for employee use
Nowadays it is quite common for companies not only to pay monetary remuneration for the work of their employees, but also to pay for these services by offering their employees payments in kind, some of the most common being: the assignment of the use of a house or a vehicle, the contracting of medical insurance, […]
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Can a company deduct tax paid abroad from its Corp […] Can a company deduct tax paid abroad from its Corporation Tax?
In the context of a globalised economic system in which commercial relations between companies from different countries are a fact of life, the question arises as to how this will affect their taxation. Specifically, if a company incorporated in Spain supplies goods or services to companies not established in Spain for which it obtains income […]
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Property leasing: alternatives and tax implication […] Property leasing: alternatives and tax implications
With the entry into force on 26 May 2023 of Law 12/2023, of 24 May, on the right to housing, and as we commented in our blog just before its approval, the rental housing market is in one of its most convulsive moments, which may put the activity of landlords at risk due to excessive […]
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Valid economic rationale and concept of ‘tax advan […] Valid economic rationale and concept of ‘tax advantage’ in corporate restructurings. TEAC Rulings 6448/2022 and 6452/202 […]
Corporate restructurings are a practice widely used by business groups for various reasons, among others, because all economic activity must be structured in an efficient, orderly manner and with properly managed resources in order to correctly analyse the profitability of each line of business, as well as to enhance such profitability, without any of them […]
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