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Spain

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Download ESCRIBANO 2025 IFA Spanish Report - Tax residence of corporate entities.pdf (2.17 MB)

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https://www.ifa.nl/news/ifa-2025-cahiers-are-published

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Publication date

2025

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International Fiscal Association (IFA)
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https://hdl.handle.net/20.500.14352/126445

Citation

Escribano, E. (2025). Spain. En J. F. P. Nogueira (Ed.), Residence for corporate income tax purposes (Vol. 109A, pp. 19–119). Cahiers de Droit Fiscal International. International Fiscal Association (IFA).

Abstract

This report explores the concept and consequences of corporate tax residence in Spain, encompassing both substantive and procedural aspects, and both domestic and international perspectives.

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Derecho tributario

Unesco subjects

5605.06 Derecho Fiscal

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