9 July, 2018

Spanish VAT refund to non-EU companies

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

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 […]
21 February, 2018

Invoicing of distance-selling via the Internet

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

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 […]
21 November, 2017

INCOME TAX (IRPF)

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

Régimen Sancionador SII

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

Prorated VAT regulation

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

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 […]
6 November, 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 […]
6 November, 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 […]
6 November, 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 […]
6 November, 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 […]
6 November, 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 […]
6 November, 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 […]
6 November, 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 […]
6 November, 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 […]
6 November, 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 […]
6 November, 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 […]
6 November, 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. […]
6 November, 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 […]
English