Company directors: application of the exemption relating to earned income received for work effectively carried out abroad Article 7.p) of the Spanish Personal Income Tax Act On 4 November 2021, the High Court of Justice of Catalonia issued an interesting ruling, which we will comment on briefly as, without doubt, it is a…
Tax bias in dividends of multinational companies AUTHOR: Belén Fernández. Partner at Bové Monteros y Asociados Eliminating the full exemption on dividends received by holding companies is a measure with a purely tax-raising purpose and no technical or fiscal reasonableness. The General State Budget for 2021 on which the Government is working is…
For those employees who must travel abroad to carry out their job, the regulations of the Spanish Personal Income Tax (IRPF) include two different regimes that allow a part of their salary to be exempt from taxation in Spain. However, although the regime provided for in article 7p of the Personal Income Tax…
