Home » HR practices » Professional development » Legal developments » European legislation » Spain: Commission decides to refer Spain to the Court of Justice over two tax provisions Spain: Commission decides to refer Spain to the Court of Justice over two tax provisions The European Commission has decided to refer Spain to the Court of Justice over its taxation of non-residents' employment-related income and over its taxation of non-residents' capital gains realized on the sale of Spanish immovable property. The Commission considers that Spanish tax legislation in these two areas fails to conform to the EC Treaty requirements, in particular to the non-discrimination principle. (Ref 0643) Through . Published on 18 January 2006 à 18h11 - Update on 17 March 2013 à 19h15 Resources Employment income of non-resident. Spanish tax legislation subjects resident individuals to progressive taxation on their employment-related income while applying a flat tax rate of 25% to the Spanish income from employment of non-resident individuals (with exceptions for pensions and income of non-resident short term employees).… This article is for subscribers only Already have an account? Log in You are not registered yet ? Sign up for a free trialfree for 15 days Online services : studies, analyses, databases and much more Daily Briefing : latest news digest Weekly letters Last name First name Email address Need more info ? Contact mind's on-demand study service Which service do you want to contact :WritingCommercial serviceTechnical SupportFirst nameLast nameOrganizationFunctionemail* Object of the messageYour messageCommentsThis field is for validation purposes and should be left unchanged. Essentials Les dernières publications What type of employment status will platform workers hold? mind RH updates its comparison of several countries’ regulatory responses CSR: support for caregiving employees, a new challenge for companies Analyzes Les dernières publications Paternity leave: data observations from 41 countries EU: during H1 2022 five EU Member States have raised their minimum salary levels
