Taxation of Holding Companies on Dividends and Capital Gains from Subsidiaries
Holding companies play a crucial role in corporate structures, enabling efficient management of subsidiaries. A key focus for these entities is taxation related to dividends and capital gains generated by subsidiaries. In this article, we’ll explore key aspects of this topic and how holding companies can optimize their tax position.
Analysis of Order HFP/1338/2023 on the special regime of Personal Income Tax for workers, professionals, entrepreneurs, and investors relocated to Spain
We’re pleased to delve into the recent Order HFP/1338/2023, published in the Official State Gazette (BOE) on December 15, 2023, bringing significant tax reforms, especially concerning Personal Income Tax (IRPF).
Strategic actions to optimise personal income tax (IRPF) settlements before the 2023 tax year end
In view of the imminent closure of the 2023 tax year, this presentation is intended to remind taxpayers of a series of measures that they can implement to reduce their Personal Income Tax (IRPF) settlement. These actions, based on the regulations in force and with a technical approach, cover various tax areas, each with its own particularities and potential benefits.
How to avoid unequal taxation of wealth in the autonomous communities?
The tax system in Spain, with its regional peculiarities, often gives rise to significant differences in the taxation of wealth between autonomous communities. These disparities can be the subject of debate and concern. In this article, we will explore the views of economists from the Registro de Economistas Asesores Fiscales (REAF) on how to address this issue and achieve greater equality in the taxation of wealth across the country.