EXECUTIVE LIABILITY IN SPANISH COMPANIES

Nov 6, 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...

TAX NUMBERS (NIF) NON-RESIDENT ENTITIES

Nov 6, 2017 | Uncategorized

In the binding tax ruling V1361-16 the Spanish Tax Authorities analyse the situation of a non-resident entity operating in Spain both through a permanent establishment (PE) and by performing a different business activity without the intervention of the Spanish PE. The...

Régimen Sancionador SII

Nov 6, 2017 | Sin categorizar

Según el proyecto de Real Decreto por el que se modifica el Reglamento General del Régimen Sancionador, a partir del 1 de enero de 2018 el incumplimiento por retraso en la obligación de llevar los libros de IVA según el Suministro de Información Inmediata (SII) podrá...