The following are the most important modifications classified by each tax introduced by mentioned Royal Decree published last 31st December on the Official Spanish Gazette. PROPERTY TAX Generally, for 2012 and 2013 tax years, tax rates are increased in a complex manner to 10%, 6% or 4% over current tax rates from each territory in where tax payers must take into account the dates of the last review regarding the cadastral values of the properties . PERSONAL INCOME TAX  Temporarily, for 2012 and 2013 tax years, the Royal Decree establishes ... Read more

The following are the most important modifications classified by each tax introduced by mentioned Royal Decree published last 31st December on the Official Spanish Gazette. PROPERTY TAX Generally, for 2012 and 2013 tax years, tax rates are increased in a complex manner to 10%, 6% or 4% over current tax rates from each territory in where tax payers must take into account the dates of the last review regarding the cadastral values of the properties . PERSONAL INCOME TAX  Temporarily, for 2012 and 2013 tax years, the Royal Decree establishes ... Read more

Con la reciente aprobación parlamentaria de distintas normas, entre las que por la importancia de su contenido fiscal cabe destacar la Ley 39/2010, de 22 de diciembre (Ley de Presupuestos Generales del Estado), se han producido diversas modificaciones fiscales con impacto en la imposición directa. Si en el artículo previo analizamos la repercusión de los cambios legislativos en relación con el Impuesto sobre Sociedades, revisaremos en éste las novedades relativas al Impuesto sobre la Renta de las Personas Físicas. En el ámbito del ... Read more

Spanish Holding Company Spanish Law 43/1995 introduced a special tax regime applicable to Spanish holding companies creating one of the most competitive holding regimes in the world. The stability that this special regime has experimented over these last years makes it a very reliable vehicle of investment. This fact is even enforced by the wide range of treaties that Spain has undersigned in the last years. There are several interesting features about the Spanish holding company (called in Spanish “Entidad de Tenencia de Valores ... Read more

Dentro del marco del Plan de Promoción Exterior 2000 – 2006 de la Región de Murcia, la Cámara Oficial de Comercio, Industria y Navegación de Murcia, organiza esta Jornada con el fin de ofrecer a los empresarios de nuestra Región una visión teórica y práctica de las oportunidades que puede ofrecer este país. En esta Jornada se tratará la evolución que ha sufrido este país y la gran proyección de futuro que ofrece, ya que su próxima adhesión a la Unión Europea está suponiendo un fuerte cambio en sus estructuras productivas, ... Read more