Spanish tax questions

Painting a 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...

Invoice paid

Duty to Bill

Thu, August 03

The obligation for business people and professionals to invoice is stated in article 29.2.e) of the General Tax Law 58/2003 of 17 December (Official State Gazette published on 18-12-2003), in article...

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...

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....

online tax advisor

It is my understanding that I should not invoice VAT to this client

Wed, March 16

Consultation: I'm doing some work for a client in the Netherlands. Partly from home and partly at their office in the Netherlands.It is my understanding that I should not invoice VAT to this...

Spanish Tax questions

Taking advantage of tax havens: Spain and Spain's big companies

Tue, February 23

Fuente: Hernán Cortés Sanz, Artículo original en: http://www.eurodad.orgSome weeks ago, Oxfam Intermón launched an excellent report called “La Ilusión Fiscal”, which analyses the relationship...

Tax reform in Spain

The tax reform in Spain introduces significant changes as of 2015

Tue, February 09

On November 28, 2014, the tax reform which had been negotiated over the previous months in Spain was approved. As a result, becoming effective as of 2015 are a new Corporate Income Tax Law and...



Thu, January 28

Taxes are compulsory, unrequited payments to general government. They are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments....

Spanish Taxation

Spanish income tax rates 2015

Mon, December 28

 RATES AND ALLOWANCES FOR SPANISH RESIDENT INCOME TAXIntroductionSpanish resident tax returns declaring income received in the 2015 calendar year will be submitted during May and June 2016. The...


Who has the right to VAT return?

Wed, December 23

Who has the right to VAT return?A - All travellers not resident in the European Union travelling to a third country.B - Residents in the Canary Islands and in the cities of Ceuta and Melilla when...