VAT Permanent Establishment in Spain

Nov 6, 2017 | Uncategorized

Through its resolution dated 20th October 2016, the Spanish Central Economic-Administrative Tribunal (TEAC) has considered that merely because a non-resident enterprise owns a real-estate which is leased to their Spanish subsidiary, it cannot be concluded that there...

ELECTRONIC CERTIFICATES FOR NON-RESIDENT

Nov 6, 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

Nov 6, 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...
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