El nuevo Impuesto de Transacciones Financieras
- Violeta Pina Montaner
ISSN: 1578-956X
Ano de publicación: 2021
Número: 55
Páxinas: 185-192
Tipo: Artigo
Outras publicacións en: Actualidad jurídica Uría Menéndez
Resumo
On 16 January, the Financial Transaction Tax entered into force, allowing Spain to tax the acquisition of listed shares issued by Spanish companies, following the trend initiated by other countries, such as France and Italy. The Spanish Government expects to collect EUR 850 million through this tax which is very complex due to the doubts raised on the taxable events and applicable exemptions along with the procedure to be established for its collection.