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Europe Daily Bulletin No. 11435

21 November 2015
Contents Publication in full By article 24 / 35
ECONOMY - FINANCE / (ae) taxation
Spanish tax treatment of foreign non-profit entities is discriminatory

Brussels, 20/11/2015 (Agence Europe) - On Thursday 19 November, the European Commission sent a reasoned opinion to Spain calling on the country to change its rules on the taxation of certain income received by foreign non-profit entities and of certain contributions to these entities.

Currently, Spanish non-profit entities can benefit from certain tax exemptions, as can taxpayers who support them financially, in respect of their contributions. These tax exemptions are not applied to foreign...

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