The collection of articles about taxation, accounting and legal issues
Online selling through Amazon, EBay and other similar online platforms have become a populated business. One of the most interesting features of this business is that it allows selling to other countries (technically, other tax […]
Read MoreIt is always a good thing to be aware of the tax compliance calendar in Spain. In this calendar you can see all the legal and tax events required in the Spanish legislation. From the […]
Read MoreIt is still too early to ascertain all the legal and tax consequences arising from the UK decision to leave the European Union (“EU”). But for sure the Brexit is going to impact the tax […]
Read MoreThe Spanish subsidiary as a Permanent Establisment of the Irish parent company The Supreme Court of Spain has just released his long awaited judgement on the Dell case. In a landmark ruling dated June 20, 2016, […]
Read MoreIn a recent landmark judgement dated December 21, 2015, the Spanish Supreme Court has held that banks must refund the off-plan developments deposits in Spain paid by would-be home owners. Thus, the banks – together with […]
Read MoreFor the tax year 2016, as usual, the tax rates applicable to individuals (Personal Income Tax) and companies (Corporation Income Tax) have been reduced Starting by the Corporation Income Tax, the new general tax rate […]
Read MoreThe new tax regime of the Canary Islands (Corporation Tax rate of 4 %) has largely been overlooked by most tax professionals, although it is by far one of the most interesting ones currently in […]
Read MoreThe Official Gazette (BOE) has published on December 9th, 2015 the new tax treaty between Spain and Andorra, technically called “Convention to avoid double taxation (CDI) with respect to taxes on income and to prevent […]
Read MoreSpanish Holding Companies are standard companies, that is, private limited companies (“SL”) or public limited companies (“SA”), which include in their business purpose, among others, the management of foreign subsidiaries. In this post, I will […]
Read MoreThe new rules about the tax loss relief in Spain have dramatically changed the scenario for the Spanish companies for 2015 onwards. Tax loss relief in Spain: overview Traditionally, the rules governing this important tax […]
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