The European Commission authorized in 2000 a special tax regime for the Canary Islands (ZEC), now extended until year 2026. Within the policy of promoting social and economic development for the region, the current tax regime offers what can be considered the most attractive tax environment for companies carrying out industrial, commercial or service activities...Leer Más
The Spanish Supreme Court declares that legal residence cannot imply loosing local tax exemptions The Spanish Supreme Court has issued a Court Ruling in February 19, 2018 (nº 242/2018) that analyzes the discrimination in which the Spanish Gift and Inheritance Tax Law falls when excluding non UE donees and heirs that acquire assets of any kind...Leer Más
