The cost incurred of Research & Development activities allow tax payers to apply a Research & Development tax credit in Spain. In this article we explain the concept, the basis for the deduction, the percentage […]
Read MoreCompanies frequently use the assets that they produce or buy in their normal operations for their own use. In such cases, these assets must be recorded and treated as fixed assets, rather than as inventory […]
Read MoreA new Tax Treaty between Spain and Qatar has recently been published. The Qatar Spain Tax Treaty is based on the OCDE model and the main implications are: Dividends paid out to a resident in […]
Read MoreAs from 2015 any communication between companies and other legal persons with the tax office and other authorities must compulsory be done online. This means that any document submitted in paper will be deemed not […]
Read MoreIn this article we refer to the Corporations Tax in Spain 2018 updated regulations. This is a brief guide to let you know the key aspects of the current regulations. For more a complete overview […]
Read MoreThe tax on dividends in Spain depends on various factors. In first place, it depends if the shareholder is a company or an individual. Secondly, it depends if the shareholder is resident or non-resident. In […]
Read MoreMr. Falciani, a former employee of the Swiss branch of the HSBC, stole thousends of files of clients of the bank. These data were handed to the Tax Authorities of several countries, Spain being one […]
Read MoreIn this post we will address the statutory work permits established by the Spanish Employment Law for the maternity leave in Spain which should be well known by employers and employees. MATERNITY LEAVE IN SPAIN […]
Read MoreThe Mexico Spain Tax Treaty has finally come into force. In this post we will address three novelties regarding the taxation of dividends, interest, capital gains and income from technical assistance. Mexico Spain Tax Treaty: […]
Read MoreBrazilian companies can compensate their shareholders both with dividends or paying interest on equity (“juros”). The former is, under certain conditions set out in the Federal Law 9249 of December 26, 1995, deductible for the […]
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