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to foreign business, family offices and individuals

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More than 25+ years of experience dealing with taxes

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Last publications

The new reporting of VAT information in Spain in 2017

How will work the new Value Added Tax (“VAT”) reporting scheme in 2017 Starting on July 1, 2017, the Spanish Tax Office has implemented a completely new system to comply with VAT obligations. In principle this new system will only apply to a relatively small number of tax payers, about 62,000, which, however, represent a […]

Exemption versus foreign tax credit relief

How to avoid double taxation on foreign source dividends In Spain, double taxation of foreign source dividends can be avoided by the two classic system: the participation exemption or the foreign tax credit relief (i.e. the imputation system). The exemption system is applicable under certain conditions, namely, a participation in the foreign subsidiary of, at […]

The 2016 new Spanish Corporation Tax rules

The Ministry of finance, also known as the Dark Lord, has given Corporate Tax Payers a Christmas present in the form of a retroactive tax reform, with effects from January 2016. These effects aim to broaden the taxable base by limiting several tax incentives applicable to Spanish companies. Tax loss relief Since the new Corporation […]

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