In this new newsletter, Andersen's Private Client Services Group analyses the main developments and regulatory changes in tax matters in the third quarter of 2024.
◾ Temporary Solidarity Tax on Large Fortunes Situation of the Tax after the regional modifications of the Wealth Tax.
◾ The Commission asks Spain to amend its rules on taxation of nonresident taxpayers’ capital gains paid in installments.
◾ Ruling of the Supreme Court: The existence of a civil litigation on an inheritance suspends the need for the collection of Inheritance and Gift Tax.
◾ Pronouncements of interest in the world of soccer: taxation on transfers of foreign players to Spanish clubs and qualification of payments to players’ agents.
◾ The Supreme Court denies the possibility of deducting capital losses derived from lucrative transfers from personal income tax.
◾ Changes in the taxation of the principal residence for beneficiaries of the special tax regime for workers, professionals, entrepreneurs and investors relocated to Spanish territory.
◾ Recent doctrine of the General Directorate of Taxes in relation to Wealth Tax and Non-Resident Income Tax.
◾ Recent pronouncements of the General Directorate of Taxes regarding the special tax regime for workers, professionals, entrepreneurs and investors traveling to Spanish territory.
You can download the full magazine here.
