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- Title
IMPACTO DE LA REFORMA FISCAL EN LAS SOCIEDADES HOLDING.
- Authors
Durán Haeussler, Carlos
- Abstract
On 1 January 2021 the Spanish Budget Bill for fiscal year 2021 ("2021 Budget Bill") has entered into force. Among other tax increases, the 2021 Budget Bill has implemented significant changes that negatively affect the tax treatment of income, in the form of dividends and gains, obtained by Spanish holding companies with qualifying interests on Spanish and foreign corporations. This article briefly analyses these tax changes and its practical impact on corporate and investment groups structured through holding companies.
- Subjects
SPAIN; TAX reform; HOLDING companies; FOREIGN corporations; SPANISH corporations; DOUBLE taxation; BUSINESS enterprises; BUDGET
- Publication
Actualidad Jurídica (1578-956X), 2021, Issue 55, p174
- ISSN
1578-956X
- Publication type
Article