Garrigues Spain

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.

Gonzalo Gallardo of Garrigues explains why it would be advisable for taxpayers in Spain to re-examine their investment structures abroad.