There can be no denying the importance of the real estate sector for the Spanish economy. According to Sofía Borgia Sorrosal, the real estate sector in Spain has not just covered the need for housing – it has actually, for a great many years, been the driving force behind the…
The objective of the Taxes and Competition Foundation (Fundación Impuestos y Competitividad) is to study and investigate the tax system with a view to improving and perfecting it, with a particular emphasis on aspects which impact the competitiveness of the Spanish economy. It may appear that an analysis of fiscal…
Spanish Value Added Tax’s 30-year anniversary is in 2016, having been first applied when Spain joined the then European Economic Community. This celebration is in itself an argument and an opportunity to review Value Added Tax, which has been the subject matter of only two laws in its 30-year life,…
The tax reform of 2014, for various reasons, did not address the review of wealth tax and inheritance tax despite the heavy criticism of the current regime from both a revenue and a technical viewpoint. The need to revise these taxes in depth was already mentioned in the Report by…
El BOE del pasado 22 de septiembre publicó la Ley 34/2015 de reforma parcial de la Ley General Tributaria, poniendo fin al proceso de reforma tributaria de la presente legislatura. Desde el patronato de la Fundación Impuestos y Competitividad fue bienvenida esta última reforma, por ser plenamente congruente con la…
Anti-abuse clauses are the mechanism typically used by different jurisdictions to avoid “abuse of tax rules” in a business environment characterised by the growing numbers of cross-border transactions taking place. Clauses of this kind are gaining increasing importance internationally, triggering their implementation by countries which have traditionally been reluctant to…
The foundation Fundación Impuestos y Competitividad values the current General Tax Act reform positively, a priori, for three basic reasons: it is a necessary component of the tax reform; it responds to the need to regulate certain matters not hitherto addressed; and it reflects the intention to tighten legal certainty,…
The general aim of the Tax and Competitiveness Foundation is already known: to contribute to the improvement of the tax system and its practical application. In this last area one of the issues most clearly identified as negative is doubtlessly the existence of a wide-range of tax-related disputes, which, furthermore…
Con el objetivo de continuar fortaleciendo y aportando ideas para la mejora del sistema tributario español, idea con la que nació, la Fundación Impuestos y Competitividad organizará el próximo 8 de abril, miércoles, una jornada para abordar una propuesta para la implementación de medidas de solución de conflictos (ADR) en…
Consulte las principales actividades desarrolladas en 2014. Como bien conoce, la Fundación Impuestos y Competitividad viene desarrollando su actividad desde hace ya varios años, y ello le ha permitido responder durante 2014 al reto que sin duda ha constituido el seguimiento del proceso de reforma tributaria desarrollado a iniciativa del…