In June 2024, following a process of just over 15 months, the research work promoted by Fundación Impuestos y Competitividad on “Tax reforms in response to the crisis”, which was included in the 2023 Action Plan, was completed. After a long year with a total of five round tables, the…
In liking with the interest that this topic has always triggered for the Fundación Impuestos y Competitividad, it has presented certain observations as part of the processing of this new regulation which transposes the European Directive on the subject. As a result of the significance of this rule, the Fundación…
During January the website of the Ministry of Finance included the report on the “Evaluation of the effects of the anti-tax fraud law” within general information on CURRENT EVENTS and framed within the information on “Actions by the Ministry of Finance and Civil Service in relation the Recovery, Transformation and…
Throughout 2022 and 2023 a total of 8 round tables were held with the participation of the authors of the different chapters of this work, alongside a long list of guests from the public and private sectors, who have exchanged opinions on the different matters analysed in this project, giving…
In keeping with its concern for tax litigiousness, the Foundation is once again looking at the issue of alternative measures for the resolution of tax disputes, continuing its work published in 2015, which at the time focused on the proposal for the implementation of arbitration. This new work, titled “Tax…
As part of the ongoing monitoring of the production of tax legislation, the Trustees of Fundación Impuestos y Competitividad have presented their preliminary observations on the transposition of the aforementioned Directive. Based on what was the BEPS Action 1 Plan, “Tax challenges arising from the digital economy for multinational enterprises”…
The aforementioned report, issued by the Secretary of State for Finance, is in compliance with the implementation schedule for the reform contained in section R1 of Component 27 of the Recovery, Transformation and Resilience Plan, which is to be completed with a definitive evaluation in the fourth quarter of 2023….
The impact of Spain’s tax system – on taxpayers and Spain’s economy overall- certainly results from the substantive rules governing the various taxes that comprise it, although it is also caused by their effective practical application, since during that application process there is always significant room for manoeuvre which weighs…
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…
It would be incorrect to state that Fundación Impuestos y Competitividad has not paid attention to this tax, because it has undoubtedly dealt with this tax when carrying out the study on property tax, for example, or when drawing up VAT improvement proposals – tax with which transfer tax and…