Garrigues Spain

Spain has completed a wealth tax reform, with far-reaching repercussions for non-resident owners of real estate companies. Juan Luis Zayas and Jose Ignacio Ripoll of Garrigues drill into the detail.

María Cenzual and Marta Gràcia of Garrigues report on the Supreme Court overturning the Spanish tax authorities’ stance that borrowing costs in certain circumstances should be treated as gratuities for corporate income tax purposes.

Rafael Calvo Salinero of Garrigues considers the taxation of capital gains for non-resident taxpayers in Spain.