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Bandera Noruega sobre el mapa del país

Treatment of profit-sharing by the permanent establishment to the resident head office in Norway

Mon, September 16

A company resident in Norway has a permanent establishment in Spain, which is considering repatriation of profits to its head office in Norway. The head office is resident in Norway, then the...

Escritor fumando en pipa delante de su máquina de escribir

Taxation in the IRPF of literary composition

Mon, September 16

IRPF taxation of the publication of literary works in electronic and paper format directly and through third parties. 1.- Earnings from workSection 2 of article 17 of Law 35/2006, of 28 November...

Uk and Spain Fused Flags

Application of double taxation agreement Spain - United Kingdom for IRNR and VAT on rent.

Tue, April 16

Taxation in the Income Tax of non-residents and in the Value Added Tax, of tax residents in the United Kingdom and that develop the activity of renting in Spain. A. Non-Resident Income Tax.As...

Dos profesionales trabajando

A professional is active in the UK and Spain

Mon, April 01

A taxpayer, resident in Spain, carries out his professional activity both in Spain and in the United Kingdom, making payments on account in both states. They are therefore obliged to make...

Logo YouTuber

Deductibility in the IRPF of the expenses of a Youtuber

Fri, March 22

Deductibility in the IRPF of the expenses of clothes and wardrobe (and any element that forms an essential part of the video) that a Youtuber uses in the realization of the videos.The clothes that...

MOPI

Tax return and childcare expenses

Fri, March 22

Childcare expenses and the compatibility between the exemption provided for in Article 42(3)(b) and the deduction for childcare facilities under Article 18 of the Personal Income Tax Act. 1.- If...

Nursery

Extended maternity deduction in 1000 euros

Fri, March 22

Extension up to 1,000 euros for maternity deduction Law 6/2018, of 3 July, on the General State Budget for 2018 modifies the wording of article 81 of Law 35/2006, of 28 November, on Personal...

Osteopatía

Are services provided by a natural person who performs the osteopathic activity exempt?

Thu, March 21

VALUE ADDED TAX EXEMPTION ON OSTEOPATHYAre services provided by a natural person who performs the osteopathic activity exempt? For this case as well as many other unconventional treatments, the...

Server

Can a SERVER in Spain be a permanent establishment?

Thu, November 29

To the extent that the server in Spanish territory used complies with all the requirements set forth below, it would have to be concluded that such server would constitute a permanent establishment...

cognition system

Reduction in Corporate TAX of Software development based on AI

Thu, November 29

Reduction in Spanish Corporate TAX of Software development based on AI  Analyzed Modalities: The creation of procedures developed in computer technology (software) is analyzed for its...

SII