Iván Rabanillo

Iván Rabanillo

Latham & Watkins LLP

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Latest Publications


The Devilish Details of the New Spanish Horizontal Tax Consolidation Regime

What the new horizontal tax consolidation regime may mean for private equity sponsors, multinational groups, financial institutions (and everyone else…). In June 2014, the European Court of Justice (ECJ) ruled that the...more

7/30/2015 - Corporate Taxes EU Financial Institutions Financial Sponsor Multinationals Private Equity Spain

New Spanish Tax Regime for Qualifying Bond Offerings May Boost High-Yield Bond Markets

New rules will facilitate privately held companies’ access to bond financing and reassure Spanish investors. On June 28, 2014, Law 10/2014, on the organization, supervision and solvency of credit institutions (Law...more

7/22/2014 - Bonds EU International Tax Issues

Material Reform of the Spanish Insolvency Law

The Royal Decree Law 4/2014 of 7 March significantly amends the Spanish Insolvency Law, ostensibly in favor of refinancing agreements. With the approval of Royal Decree Law 4/2014 of 7 March on urgent measures...more

3/19/2014 - Commercial Bankruptcy Corporate Restructuring EU Insolvency Refinancing Restructuring

Tax Ruling Offers Welcome Clarification on Spanish Regime for Qualifying Bond Offerings

New tax ruling addresses controversial aspects of the Spanish tax regime applicable to qualifying bond offerings. The Spanish Tax Authorities recently published Binding Tax Ruling V3670-13 (the Ruling), which...more

2/13/2014 - Bonds EU Income Taxes Tax Reform

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