The State Tax Agency (AEAT) and the Ministry of Foreign Affairs and Cooperation have signed an agreement under which the Consular Offices of Spain abroad may deal with the concession of the Spanish Tax Identification […]
Read MoreWith the purpose of encourage the corporate capitalization and the investment in new fixed assets or real-estate investments, a new tax credit is created for SME companies (turnover less than 10 million of euros the […]
Read MoreIn this article we include a completely updated guide about the Corporation Tax in Spain, including issues like deductible expenses, exempt income, transfer pricing rules, patent box, tax rates, tax credits, foreign income relief and […]
Read MoreAny business operating in Spain should be familiar with the VAT in Spain. This article deals with the compliance obligations regarding Value Added Tax (“VAT”). In Spain business must file monthly or quarterly VAT returns depending […]
Read MoreThe Government has proposed a new bill, which will come into force retroactively as from January 1st, 2013, which will disallow the deduction of Impairment losses of investments in subsidiaries, once passed by the Parliament. […]
Read MoreWith effect January 1st, 2013 the Patent Box in Spain was modified. Thus, the tax treatment of income from certain intangible assets, regulated in Article 23 of the Corporation Tax Act is going to be […]
Read MoreThis handy tool allows you to calculate the Capital Gains Tax due when selling your Spanish Property. You only have to fill in four fields (cost and date of acquisition and price and date of […]
Read MoreIt is a common situation, that EU citizens, mostly Britons, acquire real estate properties in Spain. In this case, it may be interesting planning ahead of the transmission of these properties in order to minimize […]
Read More