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...

IM STEUERFORMULAR 232 NIEDERZULEGENDE INFORMATION

Oct 30, 2017 | Uncategorized

Neues Steuerformular „232” – Informative Erklärung von verbundenen Geschäften und Transaktionen.   I. Im Steuerformular „232” niederzulegende Information   Die neue informative Erklärung unterteilt sich nach drei Berichtsgruppen: 1. Information in Bezug auf...

INFORMATION TO BE INCLUDED IN THE TAX FORM 232.

Oct 30, 2017 | Uncategorized

New tax form “232” – Informative statement about related operations and transactions with so-called tax havens   I. Information to be included in the tax form “232” The new informative statement “232”, to be submitted with Euro amounts, is divided into three...

INCOMING INVOICES IN PDF FORMAT

May 19, 2017 | Uncategorized

In their binding consultation of 12th July 2016 with number V3253-16, the Spanish Tax Authorities (DGT) acknowledge all those invoices as electronic invoices which are received in pdf format via email, although previously issued on paper and only afterwards digitised...