Our Flashes
Through our informative flashes we periodically provide relevant information about regulatory changes, legal developments, procedures, etc. from any of our areas of activity: labour, tax, legal or consulting that may affect you as a company, professional and / or even as an individual. en
International Taxation. Minimum taxation of multinationals (Pillar 2)
The Spanish Tax Administration has published prior public consultation on the transposition into Spanish law of Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a...
IS – Transfer Pricing: The Tax Authorities Include Them In Their Annual Tax Control Objectives
On February 27th, was published in BOE the resolution of February 6th, 2023, which establishes the general guidelines of Tax and Customs Control Plan of 2023, which includes the...
Spanish Wealth Tax modification for non-residents
The Spanish government recently announced the modification of the Wealth Tax Law when the taxpayer is an individual non-resident, and owns a real estate in Spain through a...
Reminder. Intercompany Transactions. Form 232
We hereby remind you the deadline for the submission of the Model 232, related to the intercompany transactions, next November 30th. The extemporary submission must represent a...
IS – Deductibility of financial expenses incurred in the financing of payments to shareholders (dividends, restitution of contributions)
In three recent rulings of the Supreme Court of 21/07/2022 (rec. 5309/2022) and 26/07/2022 (rec. 5693/2020 and 4762/2020) it has been considered that financial expenses incurred...
Inheritance Tax of Non-Residents – Non-resident heirs who receive by inheritance shares of foreign entities that are deposited in offices of financial entities located in Spain are taxed by the Inheritance Tax
According to the criterion of the General Tax Direction published through the tax ruling V1405-16, date 06/04/2016, a non-resident individual is a taxable person for the Spanish...
Intercompany Transactions. Form 232
According to article 13.4 of the Corporate Income Tax, Corporate Income Tax and Non-Resident Income Tax (IRNR) taxpayers acting through a permanent establishment in Spain, as...
VAT. Claims for the refund of quotas borne in Spain during 2021 Deadline – 30th September 2022
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...
IRPF – Withholding obligations by a non-resident company without a permanent establishment
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...
International Taxation – Entry into force of the Multilateral Convention
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...
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