ETLDS

10 April, 2018

Consideration of a leased property as a permanent establishment for VAT purposes

In its binding consultation V2915-17 of 13th November 2017, the Spanish Directorate general for Taxation (“DGT“) points out that simply because a non-tax resident enterprise holds […]
10 April, 2018

Remuneration of Directors (“Administradores“)

On 26th February 2018, the Spanish Supreme Court pronounced a relevant judgment regarding unlisted entities in the sense that the remuneration of directors “as such“ comprehends […]
19 January, 2018

VAT RECOVERY FROM UNPAID INVOICES

There is a legal procedure to recover VAT amounts from unpaid invoices which have already been transferred to the Public Treasury. 1. Requirements • There must […]
18 January, 2018

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 […]
10 January, 2018

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 […]
13 December, 2017

GENERAL REGULATION FOR DATA PROTECTION: NOVELTIES

On 25th May 2018, the Spanish General Regulation for Data Protection (“RGPD”) is expected to be applied, with the following novelties regarding the Data Protection Law […]
13 December, 2017

Sanction procedure

Decision no. 03927/2017 taken by the Central Economic Administrative Court on 30th November 2017 regarding the reduction of penalties: The reduction of 25% is not to […]
27 November, 2017

CIT. Obligation to file the Corporate Income Tax return in case of dissolved and liquidated companies

V0002-17. CORPORATE INCOME TAX of dissolved and liquidated companies with limited liability. Companies to be liquidated are obliged to file all Corporate Income Tax returns that […]
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