Spain issues corporate and nonresident income tax forms for 2023
Spain’s Ministry of Finance has issued Order HAC/495/2024 in the official gazette (BOE), detailing the corporate income tax (CIT) and nonresident income tax (NRIT) return forms alongside associated refund or payment documents for tax periods
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Spain parliament publishes draft bill for pillar two global minimum tax implementation
On 14 June 2024, Spain’s Congress of Deputies published the draft bill for implementing the Pillar 2 global minimum tax under Council Directive (EU) 2022/2523 of 14 December 2022. The bill includes the introduction of the Pillar Two income
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Spain confirms end of tax treaty with Kyrgyzstan
Spain’s Council of Ministers, through a statement, convened and approved an agreement recognising Kyrgyzstan's notice of termination of the 1985 tax treaty between Spain and the former Soviet Union on 11 June, 2024. This agreement was signed in
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Spain, Paraguay ratifies pending tax treaty
Paraguay announced in the Official Gazette the ratification of its pending income tax treaty with Spain on 29 May, 2024. Signed on 25 March, 2023, this treaty – double taxation agreement (DTA) – is the first between the two countries. It
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Spain completes BEPS MLI procedures for tax treaty with Armenia
Spain, in an updated OECD notification published on 31 May, 2024, announced that it confirmed completing procedures for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) with
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Spain approves draft bill for Pillar Two global minimum tax implementation
Spain's Council of Ministers, on 4 June, 2024, passed the draft bill for implementing the Pillar Two global minimum tax under Council Directive (EU) 2022/2523 of 14 December 2022. The bill includes the introduction of the Pillar Two income
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Spain: CJEU rules regional excise duty on hydrocarbons breach EU directive on energy and electricity
The Court of Justice of the European Union (CJEU), on 30 May, 2024, delivered its judgement regarding the compatibility of the regional excise duty on hydrocarbons in Spain, from 2013 to 2018, under the harmonised excise legislation. The CJEU has
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Spain publishes synthesized text of tax treaty with Armenia under BEPS MLI
Spain's Ministry of Finance has released the synthesized text of the tax treaty with Armenia providing clarifications regarding the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit
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Spain conducts second public consultation on global minimum tax implementation
Spain’s Ministry of Finance is conducting a second public consultation on the implementation of the Pillar 2 global minimum tax under Council Directive (EU) 2022/2523 of 14 December 2022. The consultation is set to conclude on 31 May,
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Spain: Lower House approves tax treaty with Paraguay
The Spanish Congress of Deputies (the lower house of parliament) passed the law to ratify the pending income tax treaty with Paraguay on Tuesday, 23 May, 2024. Signed on 25 March, 2023, this tax agreement is a first between the two nations. It
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Spain initiates consultation on draft bill on Pillar Two global minimum tax
The Spanish government released draft legislation to implement the OECD’s Pillar Two global minimum tax under the EU Minimum Tax Directive 2022/2523 on 19 December, 2023. The Directorate-General for Taxation is now inviting comments from taxpayers
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Spain releases 2023 personal income and wealth tax returns forms
On 22 March 2024, the Spanish Tax Agency published Order HAC/265/2024 in the Official Gazette. This announcement introduces the personal income tax and wealth tax return forms (modelos) for the fiscal year 2023. These are as follows: Form
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Spain: Government eyes reintroducing unconstitutional tax measures
The Spanish government announced that it is considering reintroducing specific tax measures after the Constitutional Court of Spain has ruled them as unconstitutional. On 18 January 2024, the Constitutional Court ruled that particular provisions of
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Spain mandates DAC7 returns from digital platforms by 8 April 2024
On 31 January 2024, Spain published the Royal Decree 117/2024 in the Official State Gazette in which it outlined the implementation of the due diligence procedures and regulations for the compulsory automatic exchange of information among digital
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Spain: Tax agency amends self-assessment return forms
On 31 January 2024, the Spanish Tax Agency published the Order HAC/56/2024 in the Official Gazette, which brings modifications to the self-assessment forms (modelos) listed below: Form 123. Withholdings and payments on account of the Personal
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Spain drafts final legislation to implement pillar 2 global minimum tax
Spain’s Ministry of Finance reveals that it is working on the final legislation for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. The current consultation on the
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Spain approves extension of windfall taxes on banks and reduced VAT rates
On 11 January 2024, the Spanish Government issued a press release announcing the approval of the Royal Decree-Law. The Royal Decree-Law was approved by the Spanish Council of Ministers on 27 December 2023. This Decree extends specific measures to
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Spain: Council of Minister approves draft law transposing EU directive on mínimum taxation
The Council of Ministers has approved, on 19 December 2023 in the first round, the Draft Law that allows the full transposition of the European Directive relating to the guarantee of a global minimum level of taxation of 15% for groups of
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