Corporate income tax

Spanish Central Administrative Tribunal‘s decision to apply the CJEU’s Danish cases to deny the withholding tax exemption on dividends

10 July 2020

The Central Administrative Tribunal (i.e., administrative body) has recently published a ruling in which it applies the doctrine from the ECJ in the Danish cases to a Spanish case denying the withholding tax exemption on dividend payments to EU parent companies. For more information, please see enclosed PwC’s EU Direct Tax Group (EUDTG)’s Newsalert on:

General filing extension till 29 October 2020 confirmed for corporate income tax, non-resident corporate income tax and legal entity tax returns

9 July 2020

Considering the exceptional business environment, the Minister of Finance decided to extend the initial filing due date for Assessment Year 2020 of 24 September 2020 till 29 October 2020. The extension applies to corporate income tax, non-resident corporate income tax and legal entity tax returns to be filed via BizTax. BizTax is currently operational, but

The resident and non-resident corporate income tax return forms for Assessment Year 2020 have been published by the tax authorities

30 June 2020

The BizTax e-filing platform would become available by 7 July 2020. It’s no surprise that in total an additional page was required to embed all the necessary entries and related disclosures for new measures entering into force, amongst others: interest limitation rule (“3 MIO/30% EBITDA rule”), group contribution(“Tax consolidation”), Controlled Foreign Corporations (“CFC rules”) and