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Briefings in English - 2011

Spanish tax issues in debt restructurings: the tax treatment of cancellation of debt

This article, published in Derivatives & Financial Instruments, reviews the Spanish tax treatment of the cancellation debt that may take place when debt is restructured. When third-party lenders take control of the borrower and restructure the debt, potential tax issues may arise if the debt is subsequently renegotiated and cancelled. The article also reviews the set of interpretative criteria that may result in adverse tax consequences, issued by the Spanish accounting and tax authorities. (November 2011)

A guide for directors of subsidiary companies in Spain

Aimed at directors and prospective directors of subsidiary companies in Spain, this guide covers a variety of topics related to corporate governance. These include directors’ duties, conflicts of interest, indemnification and insurance, health and safety and competition law, as well as recent developments. (August 2011)

A guide to patent litigation in Spain

An overview of patent proceedings and the options available to litigants in Spain. (July 2011)

Tariff changes for photovoltaic solar power in Spain

The Spanish government recently published new legislation capping photovoltaic(PV) solar energy production and limiting entitlement to incentive feed-in tariffs. The measures are intended to correct the tariff deficit in the energy sector. Both changes are likely to have a significant negative impact on the overall revenues for Spanish PV projects in comparison with the expectations based on the original incentive schemes. This briefing considers judicial remedies to these changes under Spanish law and the Energy Charter Treaty. (March 2011)

Briefings in Spanish - 2011

La deducción para evitar la doble imposición interna sobre dividendos: la labor probatoria del sujeto pasivo (Sentencia de la Audiencia Nacional de 4 de marzo de 2010)

This article analyses the Spanish National High Court's judgment of 4 March 2010 that has established a precedent of huge importance concerning the evidence to be furnished by taxpayers liable for Spanish corporate income tax (CIT). The judgment puts an end to the existing factual discrimination vis-à-vis the sale and purchase of shares in unlisted companies. This article was first published by La Ley grupo Wolters Kluwer in the book 2011 Anuario Fiscal para Abogados. (August 2011)

La discriminación en la tributación de dividendos y la equivalencia entre los métodos de imputación y exención: el caso español a la vista de los asuntos Haribo Lakritzen Hans Riegel Betriebs GmbH y Österreichische Salinen AG (C-436 y 437/2008)

In relation to the ECJ resolution dated 10 February 2011 on the accumulated cases Haribo Lakritzen Hans Riegel Betriebs GmbH and Österreichische Salinen AG (C-436 and 437/2008), this article analyses our opinion that there are more than sufficient grounds to argue that Spain’s legislation regarding tax relief for the avoidance of domestic and international double taxation is contrary to the EC Treaty. It was first published by La Ley grupo Wolters Kluwer in the book 2011 Anuario Fiscal para Abogados. (August 2011)

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