TRANSFER PRICING

May 8, 2017 | Uncategorized

In 2009 wurden in Spanien besonders strenge Sanktionsregelungen für alle die Gesellschaften verabschiedet, die ihre Transaktionen mit verbundenen Unternehmen nicht hinreichend dokumentieren können. Jedoch wurden von den Aufsichtsbehörden über die letzten Jahre hinweg...

ELECTRONIC CERTIFICATES FOR NON-RESIDENT

May 8, 2017 | Uncategorized

Foreign companies that participate in Spanish enterprises or perform transactions within the Spanish territory must mandatorily dispose of a Spanish tax number (“CIF“), so that they are able to receive the notifications the Spanish Tax Authorities (“AEAT“) may send...

ESTABLISHMENT “EXPRESS” OF SPANISH COMPANIES

May 8, 2017 | Uncategorized

With the purpose of simplifying the establishment of new companies and especially companies with limited liability, an electronic processing was approved per Royal Decree 13/2010 (see also draft law 14/2013). Thus, as soon as the corporation of a company with limited...

TAX RESIDENCE OF LEGAL PERSONS IN SPAIN

May 8, 2017 | Uncategorized

In accordance with the Double Taxation Treaty between Spain and Germany, although a company’s own jurisprudence says something different, it can only be tax-resident in one country, and this is where its effective registered office is located. As to the Spanish point...