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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
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…

Environmental taxation
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July 2018

Environmental taxation

The book that the Foundation has published contains a wide range of technical considerations on the different existing figures and the innovations that could be introduced, with concrete proposals from the authors. On the other hand, we insist on more general reflections on the criteria to be followed in the tax reform under study, which reconcile environmental objectives with an adequate tax preparation policy. This analysis is addressed in the three parts in which the work is structured (with a total of 12 chapters), namely:

BEPS Action Plan: A must-do reflection
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June 2017

BEPS Action Plan: A must-do reflection

The book “BEPS Action Plan: a must read”.This book brings together, updates and completes, with some general considerations, the papers published by the Fundación Impuestos y Competitividad – between September 2016 and May 2017 – on the different actions of the BEPS Plan and on the Directives approved by the European Union to promote a homogeneous application of the Plan’s postulates. The work, as a whole, aims to disseminate, in a solvent and simple way, the OECD and EU proposals to establish a new paradigm for the tax treatment of cross-border transactions. The main objective of the aforementioned Plan is to combat the cases of de-taxation that may arise from…

Taxation of patronage
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May 2017

Taxation of patronage

The objective of this work is to provide an informed, experienced, compared and discussed vision of the special regime and its strengths and weaknesses, to be put at the service of the non-profit sector in order to elaborate possible proposals and initiatives to improve it. The book is structured according to what has been the development model of the project, in the following parts:

Housing: Taxes and other fiscal policies. The european experience
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March 2017

Housing: Taxes and other fiscal policies. The european experience

After the economic considerations, which justify the relevance of the real estate sector in Spain, the study of the taxation of housing in Spain is addressed, with a review of the forecasts in different tax figures, completing it with a review of the recent experience of 6 European countries – Germany, France, Italy, Poland, Portugal and the United Kingdom – analyzing in a broad way different solutions that, in recent years have been arbitrated in these States to reactivate the real estate market. Based on this starting point, the final chapter of the book includes a broad list of “reform proposals”, focused on tax measures but supplemented with others of…

Proposals for the future of VAT in Spain
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May 2016

Proposals for the future of VAT in Spain

“Proposals for the future of VAT in Spain” seeks solutions to reduce certain inefficiencies that the application of the current tax entails for business activity, or to alleviate the burden that compliance with the formal obligations established by its regulation entails. Aiming to achieve these improvements with a clear respect for the European framework of regulation and application of the figure and with a possibilistic approach, concretized in viable solutions for the improvement of the existing model. The book gathers the efforts of professionals from the entities that make up its board of trustees, with the collaboration of other experts in the field, from the Tax Administration, the advisory field,…

Decentralization and the fiscal system: A comparative study os experiences
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April 2016

Decentralization and the fiscal system: A comparative study os experiences

This book aims to show a map of tax decentralization that allows framing and evaluating the Spanish experience, the difficulties and pending challenges, especially at the regional or autonomous level. But rather than giving an unequivocal solution, the aim is to put it in perspective, to know what has worked well and badly in other countries, to determine in which aspects the Spanish model is in the average and in which it is an anomaly or a particular case; in short, to delimit the space of alternatives for political agreement and for the legislator.

Proposals for the reform of wealth tax and inheritance in Spain
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November 2015

Proposals for the reform of wealth tax and inheritance in Spain

The report analyzes these two taxes in their current configuration and includes proposals for their reform, both in relation to their regulatory design and their inclusion in the Spanish tax system and in the financing of the Autonomous Communities, as well as in relation to the more technical aspects of these regulations.

General anti-abuse clause in spanish tax legislation: Proposals for increased legal certainty
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July 2015

General anti-abuse clause in spanish tax legislation: Proposals for increased legal certainty

Within the analysis contained in the book, special attention has been paid to the modifications that the draft reform of the General Tax Law proposes to introduce in this area, particularly when it seeks to sanction cases of conflict in the application of the law, modifying the current regime that excluded the sanction.

Proposal for the implementation of alternative dispute resolutions (ADR) in the spanish tax system with special reference to arbitration
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March 2015

Proposal for the implementation of alternative dispute resolutions (ADR) in the spanish tax system with special reference to arbitration

It includes a general analysis of tax disputes in Spain and their causes, a complete review of the different solutions existing in our system and those offered by Comparative Law to avoid or reduce litigation “ex ante” or to provide a solution to it after the discrepancy between the Tax Administration and taxpayers has arisen, and ends by proposing in particular the introduction of arbitration in our system.

International Taxation and Competitiveness: controversial issues of the Spanish rule and practice
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May 2014

International Taxation and Competitiveness: controversial issues of the Spanish rule and practice

An agile and eminently practical document, which offers a detailed diagnosis of the current problems of international taxation from the Spanish perspective, and an ambitious list of proposals for possible solutions. An executive summary is included at the end of the book, which constitutes a remarkable X-ray of this area of our tax system.

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