Articles

Countries considered by Spanish tax law as tax havens

Spanish tax law contains numerous anti-tax abuse provisions that discriminate against countries that are considered to be tax havens (paraisos fiscales). It has maintained a list of such countries since 1991 and the number of countries has gradually reduced over the years as countries sign tax treaties with Spain that contain an exchange of information … Read more

COVID-19 The chaos of the legislation so far……

The Covid-19 crisis has underlined the fact that Spain does not have a single Government. It has 18, and that is the ignoring the 8.131 municipalities, which, thankfully, have limited powers to legislate. Apart from the Government of the Spanish State, Spain has 17 Autonomous Communities, some of which have ambitions to become separate countries. … Read more

Covid-19 – activities forced to close by Government regulations

The original “State of Alarm” declaration was promulgated by the Government with its Royal Decree 463/2020 of 14 March, which contained a list of activities that were closed with immediate effect. The list has grown over time with further regulations. The original closure was for 15 days expiring at midnight on 29 March and this … Read more