TAX RESIDENCE OF LEGAL PERSONS IN SPAIN

Nov 6, 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...

SPANISH VAT: SALES FROM GERMANY TO SPANISH END CUSTOMERS

Nov 6, 2017 | Uncategorized

The special VAT system for distance selling provides that sales made by a German company without permanent establishment in Spain, delivered directly from Germany to the end customer, shall be subject to Spanish VAT when they reach a yearly turnover of at least 35,000...

PARTICIPATION EXEMPTION

Nov 6, 2017 | Uncategorized

Since the new Spanish Corporate Income Tax Law entered force in 2015, Spanish enterprises with a participation of at least 5% in other companies, regardless of whether these are Spanish or non-resident companies, are entitled to certain tax advantages: as well the...

TRANSFER PRICING

Nov 6, 2017 | Uncategorized

In 2009, very strict penalty regulations were approved in Spain regarding all those companies not able to give sufficient evidence of their transactions with associated parties. However, during the last years, revisions on transfer pricing documentation performed by...