Tax refund – Ortiz Abogados

June 26, 2021

Dividends from subsidiaries to Parent companies: are they exempt when the parent company is majorly owned directly or indirectly by a non-European member resident?

The National High Court in a ruling dated 31 May 2021 confirms when a company can take advantage of the dividend exemption from subsidiary to parent company. The case consists of a Luxembourg company – fully owned by a Qatar ...

March 17, 2021

Donation tax Statute of limitations on bank transfers

Ruling from the Supreme Court dated 30 November 2020 determines when does the statute of limitations start running for donation tax on a given donation made through a bank transfer and such only being disclosed on the relevant bank statement. ...

December 27, 2019

Claiming a plusvalia tax refund when you are not the liable taxpayer

The Supreme Court has recently decided if a person who agrees to pay a plusvalia tax upon purchasing a property, even when from a legal point of view the other party is liable of such payment, is entitled to claim ...

December 18, 2018

Recently paid Inheritance tax? You might be entitled to a refund

Non-European tax residents will no longer be forced to adhere to Inheritance tax State regulations and will be entitled to the relevant Autonomous Communities’ tax breaks according to the latest Tax office binding consultations and Supreme Court rulings. Only some ...

‘Tax refund’

Dividends from subsidiaries to Parent companies: are they exempt when the parent company is majorly owned directly or indirectly by a non-European member resident?

Donation tax Statute of limitations on bank transfers

Claiming a plusvalia tax refund when you are not the liable taxpayer

Recently paid Inheritance tax? You might be entitled to a refund

WORKING HOURS

CONTACT

ADDRESS

RECENT POSTS