When a company makes both taxable and non-taxable transactions, is subject to the so-called proportional deduction of the VAT, whereby the company can only deduct the VAT attributable to taxable transactions. In case of the […]
Read MoreVAT compliance can be a complex issue for online sellers, like Amazon sellers using the Forwarded by Amazon (“FbA”) arrangement. Cross border transactions trigger many complex VAT issues and oblige sellers to be aware of […]
Read MoreA stock option gives the holder the right to purchase a predetermined number of shares of a company, at a fixed price (the strike price), on or before a fixed date (the expiration date). To […]
Read MoreThe 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 […]
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