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Tax reform: Observations on the draft bill establishing a supplementary tax to ensure a global minimum level of taxation in multinational groups and large spanish groups

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…

FIC’s collaboration in the report of the Secretariat of State for Finance on the “Evaluation of the effects of the anti-tax fraud law ”

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…

Tax reform: Observations on the transposition into spanish law of directive (EU) 2022/ on ensuring a global minimum of taxation for enterprise groups.

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”…

FIC collaborates on the report “Interim evaluation of the effects of the law to combat tax fraud” drawn up by the Secretary of State for Finance

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….

Completion of the tax procedures project

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…