Neues steuerliches Prozedere seit 01.01.2018

Per Realdekret vom 29. Dezember 2017 wurde das bisherige steuerliche Prozedere wie nachfolgend modifiziert: Anwendung von Steuern: Bei Auflösung einer Gesellschaft ist dem Finanzamt (anhand des Formulars „036“) mitzuteilen, wer die Nachfolger dieser Gesellschaft sind....

Changed tax procedures since 1st January 2018

By Royal Decree of 29th December 2017, the following changes regarding tax procedures have been approved: Application of taxes: When a company is extinguished, the tax authorities must be informed (by means of the form “036“) about its successors. Binding tax...

Resolución de fecha 24 de mayo de 2017

Mediante resolución de fecha 24 de mayo de 2017, el Tribunal Económico-Administrativo Central (TEAC) consideró que una Sociedad extranjera que a la vez produzca y venda sus productos en España, a través de dos sucursales diferentes (un fabricante y un distribuidor...

By means of the resolution dated May 24th, 2017

By means of the resolution dated May 24th, 2017, the Spanish Central Tax Court (TEAC) considers that a foreign company producing and selling products in Spain through two different subsidiaries (a toll manufacturer and a limited distributor) is obliged to charge the...