• English
  • Español

Spanish tax questions

Pensioner holding 1 euro

Contributions may be deducted from a pension received from Germany.

Tue, April 27

In the case of pensions received from Germany, for the calculation of the net income from personal work corresponding to such pensions, for Personal Income Tax (LIRPF), the amounts deducted from such...

Calculating tax payments

Spanish Asset-holding company

Sun, March 28

ASSET-HOLDING COMPANIES The main reason why partnerships are formed is in search of tax savings. Within these fiscal effects, the patrimonial society can offer certain advantages to its partners...

Union of the flags of the Kingdom of Spain and the United Kingdom

VAT REFUND FOR BRITISH TRAVELLERS

Wed, December 16

The end of the transitional period for departure from the United Kingdom from the European Union requires information on the criteria, for VAT purposes, applicable to travelers resident in that...

Fachada del Tribunal Supremo

The tax authorities cannot carry out a search without a duly justified reason

Wed, November 11

The Chamber annuls a court order authorizing the request of the Inland Revenue to enter the domicile of a company based on the fact that it had paid taxes below the average for the sector, which...

Finger pressing the transfer button on a keyboard

Is there a donation between spouses by transfer between bank accounts?

Thu, May 28

Is a large bank transfer from an account held by one spouse to an account held by the other spouse considered as a donation and subject to tax ? A transfer between spouses can be considered a...

Drawing of Mother and Father with Children

Joint declaration of income with the family outside Spain

Thu, May 28

Cases in which a joint declaration can be filed with the spouse and children, if they live outside Spain First of all, it is necessary to determine in which state you reside, in principle if you...

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...

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...

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...

Interface de Serapeum

Duty to Bill

Thu, August 03

Duty to Bill in Spain 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...