Spain on July 30, 2012, published an Order in its Official Gazette ratifying the pending double taxation agreement (DTA) and an accompanying Protocol signed between Spain and Germany on February 3,
By Order HAP/1023/2012 of 11 May 2012, the Ministry of Finance and Public Administrations of Spain approved the new forms, procedures and the stipulated periods for the corporate income tax (CIT) and the non-residents income tax returns (regarding
The Spanish government has announced to reduce the rate at which the sales tax is applied to the sale of new housing. The intention behind this reduction is to stimulate the country’s stagnant housing market and support the construction