Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
9,952 matching statutes
Spain
BOE-A-2006-17160
30 provisions
This article says the Agreement applies to residents of one or both Contracting States.
Spain
BOE-A-2014-5171
30 provisions
Royalties are generally taxable only in the other Contracting State, with exceptions for permanent-establishment cases and excess payments under special relationships.
Spain
BOE-A-2003-20331
153 provisions
This article defines what counts as an IIC, says excluded activities do not count, requires IICs to take the form of an investment company or investment fund, and says noncompliant entities cannot be constituted as IICs.
Spain
BOE-A-2024-26694
87 provisions
This article says the Complementary Tax is a direct, personal tax on certain multinational or large domestic group income when the effective jurisdictional tax rate is below the minimum rate.
Spain
BOE-A-1996-10312
23 provisions
This article creates the Atmospheric Pollution Tax in Galicia to help regulate the use of natural resources, especially emissions of polluting substances.
Spain
BOE-A-2004-1898
31 provisions
This provision says the Convention applies to residents of one or both Contracting States.
Spain
BOE-A-2022-21739
48 provisions
This article says the law’s purpose is to create a specific framework to support the creation and growth of startups in Spain, and to set up a system to monitor and evaluate results.
Spain
BOE-A-1992-28742
29 provisions
This provision says the Convention applies to residents of one or both contracting States.
Spain
BOE-A-1991-19739
13 provisions
The contracting parties must not refuse judicial assistance solely because the request concerns an offence the requested party treats as a fiscal offence.
Spain
BOE-A-1978-9460
13 provisions
Las Cofradías de Pescadores are public-law corporations that act as consultative and cooperative bodies with the Administration, and they must be governed by this Royal Decree, other applicable rules, and their own statutes.
Spain
BOE-A-1990-19817
425 provisions
Navarra’s Foral Community organizes its local administration under this law and according to principles of autonomy, participation, decentralization, efficiency, and coordination.
Spain
BOE-A-2003-11272
98 provisions
This article states the law’s purpose: to classify Canary Islands ports under regional competence and regulate their planning, construction, organization, management, financial regime, and administrative control.