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…

  Sun and beach for foreign high-net-worth individuals AUTHOR: Andreu Bové. Tax Adviser at Bové Montero y Asociados   It is true that with the changes made to the “Beckham Law” in 2015, the fiscal attractiveness of Spain as a destination for wealthy individuals was reduced in favour of other jurisdictions such as Portugal, Italy,…