• Type: Publication series
  • Date: 3/18/2013

Spain – New Rules Affecting Personal Taxation Promulgated End of 2012 

KPMG in Spain reports on recent tax laws and decrees which have introduced changes to Spain’s personal tax regime for 2013 and subsequent tax years. The changes described concern the timing imputation rule, the 40-percent work reduction, the valuation of in-kind housing perquisites, the treatment of capital gains and losses on the transfer of certain assets, reporting of assets located abroad, pension plan contributions, the wealth tax, and the housing investment tax credit.


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