ELECTRONIC CERTIFICATES FOR NON-RESIDENT

May 8, 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

May 8, 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...

TAX RESIDENCE OF LEGAL PERSONS IN SPAIN

May 8, 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

May 8, 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

May 8, 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...