Tax accounting and advice blog and news


What VAT rate applies to rental apartments?

Thu, October 13

Whether you are a resident or not, you don’t (at the moment) charge IVA on your rental income. Unless you are renting the property to a registered business, in which case you must charge IVA, at 10...

exemptions IRNR in Spain

What incomes obtained by non-residents without permanent establishment in Spain are exempt from Non-Residents' Income Tax (IRNR)?

Tue, October 04

Incomes which in accordance with the Income Tax regulations are exempt and are received by individuals, such as pensions due to total permanent disability or severe disability or public grants. The...


VAT rates applicable to digital services in different European Union countries

Wed, September 28

What are the Changes to the rules of location? From 1 January 2015 all telecommunications services, broadcasting services or television and services electronically to final consumers should be...

spanish tax agency

Does the Tax Authority often grant postponements or subdivisions?

Fri, August 26

The grant for postponement or fractioning is a discretionary authority of the Administration. Success depends entirely, on the assessment by the Administration of the situation of lack of tax funds...

vat in spain


Tue, July 05

Deductions:The amount of VAT paid on the acquisition of goods or services directly linked to the business or professional activity of the taxable person is generally deductible from the amount due in...

work in spain

Work carried out in Spain and paid by a foreign company

Fri, July 01

How must a person pay taxes who comes to work to Spain and who continues to be paid by a company of their State of origin with which Spain has not signed a double taxation agreement? If the...

Spanish workers sent abroad by their company

Fri, May 20

The employees seeking to acquire the condition of taxpayers of the Non-resident Income Tax as a result of their being sent abroad by their company will be able to communicate to the Administration of...

Tax Agency alert

The Tax Agency warns of various attempts at fraud (phishing) via technological channels

Wed, April 27

Online: false websites and phishingAttempts at deceipt make reference to supposed tax refunds through mass e-mailings which misappropriate either the identity and image of the Tax Agency or the...

online tax advice

Which country taxes income from professional activities in the event that a Double Taxation Agreement exists?

Tue, April 05

As a general rule, agreements attribute the power to tax income derived from the exercise of independent professional activities to the country of residence of the person carrying out the activity....

non-residents in spain

Non-Residents in Spain: Income from leased property

Wed, March 30

The income to be declared will be the whole amount received from the lessee, without deducting any expenses.However, in the case of taxpayers resident in another European Union member state and, from...