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…
The Tax and Competitiveness Foundation’s interest in international legislative developments in taxation and their effects on the economic competitiveness of Spain and the European Union is well known. It is hard to find a matter that fits more fully the study and research purpose voluntarily established by the Foundation’s trustees…
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…
In November 2020, Fundación Impuestos y Competitividad was pleased to publish the result of the research project promoted by the Foundation in relation to Tax Governance. In the research activity carried out by the Tax and Competitiveness Foundation (Fundación Impuestos y Competitividad), it is usual for the importance of the…
Following almost 9 years of research sponsored by Fundación Impuestos y Competitividad since its formation, it was time that attention be turned to Personal Income Tax. It was therefore unsurprising that the Foundation’s Plan of Action for 2019 should include a project relating to this tax. The specific project in…
Following eight years of research, the Board of Trustees of Fundación Impuestos y Competitividad has resolved to promote a study focused on Corporate Income Tax, there being many reasons supporting this decision. The recent comprehensive regulation of this tax by means of Law 27/2014 could be seen as a sufficient…
This week, the third week of March, the Tax and Competitiveness Foundation has posted on its website the third “BEPS Monitoring Group” document. Action 12: Monitoring of the transposition into spanish law of “DAC 6” This monitoring group, created to continue the work carried out on the BEPS Action Plan…
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…