steuerberatung

6 November, 2017

EXECUTIVE LIABILITY IN SPANISH COMPANIES

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 […]
6 November, 2017

RISKS OF A PERMANENT ESTABLISHMENT WITH EMPLOYEE IN SPAIN

A German enterprise may as well have an employee in Spain without the necessity of a legal structure (such as a subsidiary or a permanent establishment). […]
6 November, 2017

TAX NUMBERS (NIF) NON-RESIDENT ENTITIES

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) […]
30 October, 2017

INFORMATION TO BE INCLUDED IN THE TAX FORM 232.

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 […]
19 May, 2017

INCOMING INVOICES IN PDF FORMAT

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 […]
19 May, 2017

NEW JURISPRUDENCE REGARDING THE REGISTRATION OBLIGATION OF WORKING HOURS

Despite the widely shared and defended opinion (mainly based on the crusade carried out by the Labour Inspectorate regarding compliance with the registration obligation of working […]
19 May, 2017

SPANISH VAT (IVA) OF BAD DEBTS: REFUND IN SPITE OF LATE COMMUNICATION TO THE TAX OFFICE

Through its resolution dated 24th November 2016, the Spanish Central Economic-Administrative Tribunal (TEAC) accepted the VAT refund in a case where the tax base of bad […]
19 May, 2017

SPANISH VAT (IVA) ON THE ASSIGNMENT OF COMPANY CARS TO EMPLOYEES

In their binding consultation of 15th November 2016 with number V4951-16, the Spanish Tax Authorities (DGT) have considered the input tax paid by a lawyer firm […]
19 May, 2017

VAT PERMANENT ESTABLISHMENT IN SPAIN

Through its resolution dated 20th October 2016, the Spanish Central Economic-Administrative Tribunal (TEAC) has considered that merely because a non-resident enterprise owns a real-estate which is […]
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