Marina Esquerrà

The Supreme Court has recently ruled on the application of the exemption of dividends paid by Spanish entities to their parent companies in the European Union (EU) by virtue of the provisions of Article 14.1.h) of the Law on Non-Resident Income Tax (“LIRNR”).

The Spanish Government has approved several tax measures which have come into force in 2023.

In July 2021, Law 11/2021 of 9 July was published in Spain, on measures to prevent and combat tax fraud.