Tax accounting and advice blog and news

720 Form

Tax Agency defends sanctions of the 720 Form

Thu, February 23

The Ministry of Finance is willing to maintain the sanctioning regime for the declaration of property abroad (the famous model 720) despite the Brussels warning. Hacienda is prepared to defend its...

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Do need EU citizens who wish to work in Spain a Tax Code?

Tue, February 21

Yes. In general, EU citizens who wish to work in Spain must have a Foreigner's Identity Number (NIE) issued by the Ministry of the Interior, which will be their Spanish Tax Code (NIF), or, failing...

made in Spain

Tax Agency will strengthen the control of large fortunes 2017

Tue, February 21

The Tax Agency will strengthen the control of large fortunes Directives of the Annual Tax Control Plan * Newly created ad hoc computer tools will reinforce inspections of large estates,...

self-employed worked

Deferments for self-employed workers: VAT and IRPF

Wed, February 15

Measures of Royal Decree-Law 3/2016 in matters of deferred payment Royal Decree-Law 3/2016, of 2 December, eliminated the option of granting deferred payment or split payment of specific tax debts...

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the european commission want that spain change the 720 form

Wed, February 15

Taxation: Commission calls on SPAIN to ensure that its rules on foreign-held assets are proportionate The European Commission sent a reasoned opinion to Spain today requesting to change its...

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VAT applicable to free legal aid services

Wed, February 15

Services rendered by lawyers and solicitors to persons entitled to free legal services under Act 1/1996 of 10 January governing free legal aid are subject to and not exempt from VATand all invoices...


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...