steuerberatung

8 May, 2017

TRANSFER PRICING

In 2009 wurden in Spanien besonders strenge Sanktionsregelungen für alle die Gesellschaften verabschiedet, die ihre Transaktionen mit verbundenen Unternehmen nicht hinreichend dokumentieren können. Jedoch wurden von […]
8 May, 2017

ELECTRONIC CERTIFICATES FOR NON-RESIDENT

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 […]
8 May, 2017

ESTABLISHMENT “EXPRESS” OF SPANISH COMPANIES

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 […]
8 May, 2017

TAX RESIDENCE OF LEGAL PERSONS IN SPAIN

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 […]
8 May, 2017

SPANISH VAT: SALES FROM GERMANY TO SPANISH COMPANIES WITH TEMPORARY STORAGE IN SPAIN

Whenever a German company rents a warehouse located on Spanish territory for storing products coming from Germany to be sold to Spanish companies, this could be […]
8 May, 2017

SPANISH VAT: SALES FROM GERMANY TO SPANISH END CUSTOMERS

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 […]
8 May, 2017

PARTICIPATION EXEMPTION

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 […]
8 May, 2017

TRANSFER PRICING

In 2009, very strict penalty regulations were approved in Spain regarding all those companies not able to give sufficient evidence of their transactions with associated parties. […]
8 May, 2017

TAXATION OF INCOME FROM GERMANY RECEIVED BY PERSONS WITH TAX RESIDENCE IN SPAIN

Persons with tax residence in Spain are obliged to declare their world income what income tax refers to. Therefore, income or pension funds received from Germany […]
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