1 April, 2020
Following a summary of the main features of the first tranche of ICO-credit lines granted to entrepreneurs and self-employed pursuant to the resolution of the Spanish […]
26 March, 2020
Following the declaration of the Spanish state of alarm, the Royal Decree 8/2020 of March 17th was approved, introducing extraordinary urgent measures to address both the […]
17 March, 2020
According to the just published Royal Decree 7/2020, small and medium-sized enterprises (in Spanish “Pymes”) may now apply for a deferred payment of their tax liabilities […]
15 October, 2019
On October 1st, the preliminary draft laws amending the VAT Act by incorporating simplification measures regarding intra-community transactions, known as “VAT Quick Fixes 2020”, were published. […]
6 February, 2019
The Spanish tax authorities (“AEAT”) have issued a note on their website indicating some of the impacts related to customs and special taxes from the 30 […]
9 July, 2018
In its binding consultation V2288-17 of 8th September 2017, the Spanish Directorate general for Taxation (“DGT“) concludes on the VAT refund to non-resident non-EU companies (in […]
10 April, 2018
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
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 […]
21 February, 2018
According to the binding consultation V2622-17 of 13th October 2017 published by the Spanish Directorate General of Taxation, Spanish enterprises that perform distance-selling of their products through […]
19 January, 2018
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
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, the Spanish Central Tax Court (TEAC) considers that a foreign company producing and selling products in Spain […]
13 December, 2017
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
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
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 […]
21 November, 2017
The occasional non-compliance with any of the requirements set forth for the special system for posted workers shall not alter its application Binding consultation V1739-17 of […]
6 November, 2017
According to the Draft Royal Decree modifying the General Penalty Regime, the non-compliance due to delay with the mandatory provision of immediate information what VAT books […]
6 November, 2017
By decision of 16th March 2017, the Spanish Central Economic and Administrative Court (TEAC) acknowledges the prorated VAT regulation to be equally applicable although the taxable […]
6 November, 2017
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 […]
6 November, 2017
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 […]
6 November, 2017
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 […]
6 November, 2017
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 […]
6 November, 2017
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 […]
6 November, 2017
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 […]
6 November, 2017
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 […]
6 November, 2017
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 […]
