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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 Ă  18h11 - Update on 17 March 2013 Ă  19h15

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).…

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