Some questions in English

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...

Flag of Spain

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...

Tax Agency logo

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...

VAT in SPAIN

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...

VAT DIGITAL SERVICES

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

VAT IN SPAIN, DEDUCTIONS AND EXEMPTIONS

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...

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...