Actualidad

Although much has been said and discussed about the Temporary Solidarity Tax on Large Fortunes (hereinafter "STLF"), this article aims to compile and highlight the most important aspects of this Tax, as well as the possible ways of dealing with it.
Si bien mucho se ha hablado y comentado del Impuesto Temporal de Solidaridad de las Grandes Fortunas (de ahora en adelante “ISGF”), este artículo pretende recopilar y destacar los aspectos más importantes de este Impuesto, así como las posibles formas de afrontar el mismo.
The Supreme Court recently published its decision of 5 April 2023, in which it ruled for the first time on the taxation of dividends obtained from companies resident in Spain by non-resident alternative investment funds (AIFs) and the possible discriminatory tax treatment with respect to resident alternative...