concluding that, under the terms of the Double-Tax Treaty entered between Chile and Spain, Chile would not have taxing rights under circumstances in which a Spanish resident indirectly transferred a Chilean company. The appellate decision rejected criteria that the Tax Court had applied...
Spanish National Appellate Court allows foreign foundations to apply the special tax exemption regime provided for resident foundationsLuis Cuesta Cuesta
Citizenship by residency is becoming eligible for Spanish citizenship by continuously being a legal resident in Spain for a certain number of years.This type of process encompasses different situations, and each situation has a different required amount of time. This brings us to the next question:...