Garrigues Spain

Javier de Rojas and Jose Ignacio Ripoll of Garrigues Madrid explain how producers and financers are increasingly taking advantage of Spain's clarified tax credit system for film, audiovisual, and live performance financing

The Spanish Supreme Court has confirmed its stance on the fiscal year in which income from a refund of taxes should be recognised, report Alejandro Fernández and Sandra Díaz of Garrigues Spain

Jorge Moreira Peláez of Garrigues reports on the National Appellate Court ruling that tax legislation failed to safeguard the free movement of capital for non-resident legal entities.