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Publications

We edit our works, and we like to give them the widest possible dissemination, facilitating free and open access to their full text. We invite you to its analysis
European Law and the Spanish Tax System, an in-depth assessment
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February 2024

European Law and the Spanish Tax System, an in-depth assessment

In keeping with the Foundation’s proven interest in international taxation, this project was completed during 2022 and 2023, and the end document titled “European Law and the Spanish tax system, an in-depth assessment”  was published in October 2023, coinciding with Spain’s six-month presidency of the Council  of the European Union. In carrying out this project, the usual group of professionals from the firms on the Board of Trustees, coordinated on this occasion by PwC, was joined by important representatives from academia, such as Mr Aitor Navarro Ibarrola (Universidad Carlos III), Mr Andrés Báez Moreno (Universidad Carlos III), Ms Gemma Patón García (Universidad de Castilla La Mancha) and Ms Saturnina Moreno…

Tax reform: Comments on the draft bill establishing a supplementary tax to ensure a global minimum level of taxation in multinational groups and large spanish groups
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January 2024

Tax reform: Comments on the draft bill establishing a supplementary tax to ensure a global minimum level of taxation in multinational groups and large spanish 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 aforementioned draft bill which aims to complete the transposition of European Directive 2022/2523 of the Council of 15 December 2022. This process which ends in what has become known as Pillar II, taking as a basis the BEPS action 1 project “Tax challenges arising from the digital economy for multinational enterprises”, is undoubtedly an essential element in the new configuration of corporate income tax and a very important step in the definition of “global taxation for multinational companies”. Considering the significance of this regulation,…

Final report on compliance by the Spanish Government with the commitments assumed under component 27 of the Recovery, Transformation and Resilience Plan (P.R.T.R.)
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January 2024

Final report on compliance by the Spanish Government with the commitments assumed under component 27 of the Recovery, Transformation and Resilience Plan (P.R.T.R.)

The Secretariat of State for Finance (presidency of the A.E.AT.) requested the collaboration of the Fundación Impuestos y Competitividad in analysing and evaluating the measures adopted under the commitments assumed by Spain in Component 27 of the Recovery, Transformation and Resilience Plan and specifically, the measures adopted by Law 11/2021 on “measures to prevent and combat tax fraud”. In 2022 this collaboration was extended to the “interim evaluation” and to the definitive evaluation in 2023. The novelty in this second year was that together with the follow-up of the measures adopted under Law 11/2021 on “measures to prevent and combat tax fraud”, the Foundation was asked to make contributions and…

Tax litigiousness: Alternative means for dispute resolution and facilitation measures
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May 2023

Tax litigiousness: Alternative means for dispute resolution and facilitation measures

Work on this project was carried out over an extended period of time, consistent with the intention to search for pragmatic solutions enabling effective implementation, which characterised its approach. For this reason, following an initial approximation to the issues analysed by each of the authors of the chapters of the book, a series of seminars were held to share the first draft and proposals on each matter under review.  Namely: These Seminars were attended by the representatives of various public and private institutions – the relevant social partners in tax. Their opinions which were expressed in in the debates which took place in each seminar, helped to complete and improve…

Tax reform: Observations on the transposition into spanish law of directive (EU) 2022/ on ensuring a global minimum of taxation for enterprise groups
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March 2023

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” and within the OECD’s work in this regard, namely, so-called Pillar I and Pillar II, the EU has adopted its own initiative in the field of Pillar II. Since the transposition of the aforementioned Directive into Spanish law is mandatory, it is essential to carefully monitor the ongoing process, during which the Foundation’s Trustees will attempt to contribute to the best transposition…

Report on compliance by the Government of Spain with the commitments undertaken in component 27 of the Recovery, Transformation and Resilience Plan (R.T.R.P.)
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January 2023

Report on compliance by the Government of Spain with the commitments undertaken in component 27 of the Recovery, Transformation and Resilience Plan (R.T.R.P.)

The Secretary of State for Finance (President of A.E.A.T.) requested the collaboration of Fundación Impuestos y Competitividad for the analysis and evaluation of the measures adopted in accordance with the commitments undertaken by Spain in Component 27 of the Recovery, Transformation and Resilience Plan, specifically the measures adopted by Law 11/2021, on “measures to prevent and combat tax fraud”. The result of said collaboration was the report that is now presented in these pages, following the express approval of the Secretary of State. It is true that the “Interim Evaluation” report issued last December by the Secretary of State refers extensively to the Foundation’s comments and evaluations; which, in the…

Current issues concerning tax application procedures and proposals for improvement
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December 2022

Current issues concerning tax application procedures and proposals for improvement

This document, which was published by the Foundation last June 2022, is organised into 13 chapters, the last of which was written by Maximino Linares (EY Abogados, the firm coordinating the project) and aims to reflect the primary considerations of previous chapters and underscore the proposals for improvement. True to the pragmatism of the Foundation’s projects, these proposals for improvement are incorporated into the content of this work and are generally clearly connected with upholding legal certainty and the efficiency of administrative procedures, which should be the principles at the centre of tax proceedings. The project does not aspire to address all tax procedural matters and so includes no references…

Tax reform: observations addressed to the commission for the preparation of the white paper on tax reform
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November 2021

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 consultation is an opportunity for the Foundation to fulfil its own foundational purposes, at the same time collaborating with the Committee and with the governmental initiative that has fostered this process. It is evident that when doing so it will endeavour to be consistent with its statutory claim of finding more positive solutions “for the benefit of the competitiveness of…

Transfer tax and stamp duty: Current situation and future proposals
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November 2021

Transfer tax and stamp duty: Current situation and future proposals

In November 2021, approximately one year ago, this work was published focusing exclusively on the consideration of transfer tax and stamp duty, a State tax whose collection has devolved to the Autonomous Communities; for which its importance from the viewpoint of collection is not insignificant. The work, with an equally complex structure, to which free access now offered, responds to the indisputable structural and technical complexity of this tax, which actually comprises three different legal concepts: transfers for consideration, corporate operations and transactions evidenced by legal documentation. The book is divided into 17 chapters, ordered in accordance with the following structure: The work seeks to analyse the most controversial issues…

State aid in relations to taxes: Spanish experience and current context
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July 2021

State aid in relations to taxes: Spanish experience and current context

In July 2021, the Fundación Impuestos y Competitividad published this work, the result of an extensive effort of several months by officials of the European Commission, university professors and several professionals from the firms that make up the board of trustees, with a broad vision on the subject, derived from their specialization in Tax Law, but also in Public International Law and Competition Law. This vision, from different perspectives, is reflected in the content and structure of the book, which covers a wide variety of issues on the subject; with an abstract vision, but also with particular attention to those State aid cases that have had in recent years a…

BEPS Action Plan Tax Observatory: Where are we five years later?
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May 2021

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 already had a long history. This new contribution from the Foundation’s trustees is consistent with this ongoing attention and is intended as an update so as to (according to the introduction to the document) “reflect on the current status of the BEPS Action Plan measures, describing the activities that have been undertaken to implement and/or transpose the measures into Spain’s…

Tax Governance: A balanced approach
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November 2020

Tax Governance: A balanced approach

The book “Gobernanza Fiscal: una aproximación equilibrada” is more than ever a choral work, under the coordination of KPMG Lawyers, professionals of the trustees, together with representatives of the Academy and the Tax Administration have been responsible for the drafting of the various chapters, which provide a broad vision of Governance, and its significance in the tax field; but together with them it has been essential the active participation in the discussion tables of representatives of the Directorate General of Taxes, the Central Taxpayers Delegation or the School of Public Finance, along with other university professors and representatives of the business world. The result is an interesting work, which tries…

Earned income: Proposals for the energization of the tax regime
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June 2020

Earned income: Proposals for the energization of the tax regime

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 question is based on a partial analysis – very partial one might even say – since it focuses on the treatment given to Earned Income and does so from a perspective which is intentionally biased, since not all the issues relating to this component of income are analysed. The general objective of the Foundation is to offer a critical review…

Taxation of business profits: Recent trends, future prospects
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July 2019

Taxation of business profits: Recent trends, future prospects

“Taxation of corporate income: recent developments, future prospects” is the most extensive work published by the Fundación Impuestos y Competitividad, with a total of 17 chapters, distributed in three parts, and it is an in-depth study of the taxation of corporate income. This analysis focuses essentially on Corporate Income Tax in Spain, and in that sense, it includes firstly some general considerations on: the statistical significance of the collection of this figure, the relationship between the tax base and the accounting result and, finally, on the constitutionality of its rules, especially the new features introduced during the period of financial and collection crisis starting in 2008, whose insistence on improving…

Tax avoidance in Supreme Court jurisprudence
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October 2018

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 Spanish tax system is not only identified with the set of rules that make up the tax system, but also includes the practice of applying the different taxes that make up the system, an area in which the Courts play a fundamental role. In addition, the programme statement made by the Foundation in March 2014 – during the processing of…