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Concept of tax residence in Spain for individuals
INTRODUCTION The purpose of this document is the analysis of Spanish legislation and the different agreements existing to avoid double...
STOCK OPTIONS TAXATION
I. CONCEPT More and more companies are establishing variable remuneration systems through stock options in order to link their executives...
The Constitutional Court declares the unconstitutionality of the Tax on the Increase in Value of Urban Land “Plusvalía municipal”
Update on the Declaration of Unconstitutionality of Municipal Capital Gains Tax by the Constitutional Court On 3 November 2021, the...