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Fundación Impuestos y Competitividad

We believe it is necessary to review, innovate and improve the regulation and practical application of the tax systems of Spain and the European Union, for the benefit of the competitiveness of both economies.

Memoria 2022

Ya está disponible la memoria de Actividades de 2022, con un nuevo formato, en coherencia con nuestro esfuerzo de mejorar la información sobre la actividad de la Fundación Impuestos y Competitividad, y la comunicación con nuestros contactos.

Publications

Tax avoidance in Supreme Court jurisprudence
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Tax avoidance in Supreme Court jurisprudence

When presenting this work we should remember that, as defined in its by-laws, the Tax and Competitivity Foundation is committed to research on taxation with the ultimate aim of improving the Spanish tax system and the processes or procedures for the application of taxes. It is clearly assumed that the…

BEPS Action Plan Tax Observatory: Where are we five years later?
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BEPS Action Plan Tax Observatory: Where are we five years later?

International work on BEPS and the related OECD Action Plan have several years of history behind them already. The Tax and Competitiveness Foundation has also been prioritising these developments for a long time now. Likewise, the priority attention that the Fundación Impuestos y Competitividad has given to such developments has…

Tax reform: observations addressed to the commission for the preparation of the white paper on tax reform
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Tax reform: observations addressed to the commission for the preparation of the white paper on tax reform

As part of the continuous monitoring of the drafting of rules and regulations on tax matters, the Board of Trustees of Fundación Impuestos y Competitividad has undertaken to participate in the Commission’s open public consultation and is grateful for the opening of said process. The participation in said open public…

Decentralization and the fiscal system: A comparative study os experiences
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Decentralization and the fiscal system: A comparative study os experiences

This book aims to show a map of tax decentralization that allows framing and evaluating the Spanish experience, the difficulties and pending challenges, especially at the regional or autonomous level. But rather than giving an unequivocal solution, the aim is to put it in perspective, to know what has worked…

Events

News

Reforma Tributaria: Observaciones sobre la transposición al derecho español de la Directiva (UE) 2022/2523 de garantía de un nivel mínimo global de imposición para los grupos de empresas

Como parte del continuado seguimiento de la producción normativa en materia tributaria, el Patronato de la Fundación Impuestos y Competitividad ha presentado sus observaciones preliminares a la transposición de la mencionada Directiva. Partiendo de la que en su día era la acción 1 del Plan de medidas contra BEPS, “Los…