Gómez-Acebo & Pombo
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Publications
The Directorate-General for Taxation introduces a new criterion concerning the taxation of SPV sales in the renewable energy sector
5 October 2023
DG for Taxation analyses the possibility of applying the exemption in Art. 21(3) of the Corporate Income Tax Act in a case in which a company transfers its shares in a SPV engaged in the development of solar photovoltaic plants.
Related publications
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The Supreme Court upholds the deductibility of remuneration earned by directors for the performance of actual and effective executive functions
24 November 2023
The Supreme Court, in line with the doctrine set out in its judgment of 27 June 2023, establishes the deductibility for corporate income tax purposes of the remuneration paid to general managers with a senior management employment contract who perform actual and effective executive functions whilst sitting on the board of directors.
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Tax treatment of carried interest clarified by the DGT
25 October 2023
The Directorate General for Taxation analyses certain aspects concerning the taxation of carried interest, specifying how certain requirements for the application of this special scheme, regulated in the fifty-third additional provision of Act 35/2006, should be interpreted
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Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes
19 July 2023
Analysis of the most salient aspects of the proposed FASTER Directive, aimed at improving the procedures for levying and refunding withholding taxes on foreign-source dividends and interest.
Gómez-Acebo & Pombo
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Gómez-Acebo & Pombo Abogados, S. L. P. Paseo de la Castellana, 216, 28046 Madrid, CIF B-81089328.
Registro Mercantil de Madrid, tomo 20788, libro 0 folio 180, sección 8, hoja M 368387
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