TAXATION OF REAL ESTATES LOCATED IN SPAIN HELD BY PERSONS WITH TAX RESIDENCE IN GERMANY

May 8, 2017 | Uncategorized

Whenever a natural person owns one or more real estates for private purposes in Spain, the following yearly taxes (apart from the property tax “IBI“) apply according to Spanish Law: a) Non-resident Income Tax (“IRNR”): its calculation is based on the cadastral value...

EXECUTIVE LIABILITY IN SPANISH COMPANIES

May 8, 2017 | Uncategorized

Nowadays, Spanish Tax Authorities tend to initiate liability transfer procedures against the Directors of a company when the latter itself is not able to settle its tax obligations. Should this be the case, the tax residence of the Directors whose personal assets are...

RISKS OF A PERMANENT ESTABLISHMENT WITH EMPLOYEE IN SPAIN

May 8, 2017 | Uncategorized

A German enterprise may as well have an employee in Spain without the necessity of a legal structure (such as a subsidiary or a permanent establishment). However, it is essential to appoint a tax representative (such as the employee). Notwithstanding the...

CERTIFICADOS DIGITALES PARA NO RESIDENTES

May 8, 2017 | Circular Diaria, Circular Mensual, Noticias/Eventos, Sin categoría

Todas las sociedades extranjeras que sean socias de una sociedad española o que realicen operaciones comerciales en España están obligadas a tener un CIF español y a recibir las notificaciones que la Agencia Tributaria (AEAT) pueda dirigirles. La Fábrica Nacional de...

CONSTITUCIÓN “EXPRESS” DE UNA SOCIEDAD EN ESPAÑA

May 8, 2017 | Circular Diaria, Circular Mensual, Noticias/Eventos, Sin categoría

A partir del Real Decreto 13/2010, dentro del proceso de simplificación de la creación de empresas por emprendedores, se generalizó la tramitación telemática de la constitución de sociedades de capital, en especial de Sociedades de Responsabilidad Limitada. La...