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Will Unshell be washed away? An uncertain future for ATAD 3 - the EU’s tax proposal on shell entities

The European Commission put forward a proposal in 2021 to tackle shell entities (known as ATAD 3). Despite widespread support for the concept, reaching agreement on the technical details of the Unshell Directive has proved...more

OECD Pillars: Full steam ahead

2023 is set to be a year of change for the global tax landscape. After many years of negotiation, development and consultation, implementation of the OECD’s Pillar One and Pillar Two reforms to international taxation is now...more

A proposal for a new financial transaction tax: what is to come

On 18 February 2020, The Spanish Government submitted before the Spanish Parliament the Draft Bill proposing the introduction of the Financial Transaction Tax (FTT) in Spain (the FTT Draft Bill). The parliamentary process for...more

2019 State Budget Bill of Law Main tax amendments

On 14 January 2019, Spanish Government published the 2019 draft State Budget Bill of Law (the Bill), which has been sent to Congress of Deputies for further discussions and approval. The following tax amendments have been...more

Spanish Stamp Duty on mortgages: is the drama over?

Background - On 10 October 2018, the Spanish Supreme Court issued a ruling changing its traditional criterion and establishing that the lenders (and not the borrowers) would be liable for the payment of the stamp duty...more

11/16/2018  /  Borrowers , Lenders , Mortgages , Spain

Spanish Supreme Court changes its criteria: Mortgagees will be now liable for the stamp duty triggered by the creation of...

The Spanish Supreme Court has just issued a ruling establishing that the lenders (and not the borrowers) are liable for the payment of the stamp duty triggered by the creation of the mortgages securing financings. ...more

10/22/2018  /  Borrowers , Lenders , Mortgages , Spain
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