Spanish tax reforms aid issuers and investors



A change in Spanish law is expected to increase the number of investors outside the European Union investing in Spanish-issued bonds and, according to corporate treasurers, make it easier and cheaper for Spanish companies to issue domestically.

The change in withholding tax legislation means that the majority of non-EU investors are now exempt from paying withholding tax on Spanish bond issues. Previously, all non-European Union investors had to pay Spanish withholding tax on any interest they

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