1 April, 2020

Summary of the guarantee lines to SMEs granted by the Spanish Government

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

COVID-19 Alarm Status Report

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

Tax deferral in Spain due to the outbreak of the Coronavirus

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

New VAT regulation – “Quick Fixes 2020”

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

BREXIT: Impact on VAT – Imports from the United Kingdom

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

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


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


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


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


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 […]