We remind you EU companies that are not established in Spanish VAT territory have until 30th September 2022 to claim a refund of VAT borne in Spain during 2021 through the mechanism established by the tax authorities of the country in which they are established. The...
In accordance with art. 76.1.d) of the Personal Income Tax Regulations, non-resident entities operating in Spain without a Permanent Establishment (PE) must withhold personal income tax on the salaries paid to tax-resident workers in Spain. In other words, what...
On 1 January 2022, Spain’s instrument of ratification of the Multilateral Convention on the application of tax treaty measures to prevent base erosion and profit shifting entered into force, and its provisions will take effect once Spain has communicated the...
The Spanish Tax Authorities, in their binding consultation V0066-22, dated 18/01/2022, analysed the possible consideration of Permanent Establishment (PE) of a company resident in the United Kingdom derived from the displacement to Spain of one of its employees to...
As part of our policy of increasing specialisation of our services, we announce the launch of our UK Desk, led by our partner Barry Donegan, with the aim of coordinating and advising in a very close and “one-stop-shop” format to British multinational...
An advisory report issued by the Tax Authorities has been published recently in their official website, referring to a Spanish conflict-of-law case, related to the possible withholding tax obligations applicable on payments of interest made to a Non-Resident company....
To access the complete list of Mini Tax Bulletins (only available in Spanish) click on the image.
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