Our Flashes
Global Mobility – Digital Nomad
The Digital Nomad Visa is available for non-EU citizens (either employed or self-employed) who want to establish themselves in Spain and work remotely for foreign companies. The...
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...
Obligation to report about Corporate Income Tax or taxes of an identical or similar nature by certain companies and branches
Law 28/2022, of December 21, for the promotion of the ecosystem of emerging companies (also known as the Start Ups Law) has established, with effect for the financial years that...
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...
View Categories
Subscribe to Our Flashes
Through our brief and practical FLASHES, we keep our clients informed of new developments (legislative, doctrinal, jurisprudential) of a fiscal, labour, legal and general interest nature, which may affect them as a company, professional or even as an individual.
Audiconsultores ETL Global
We keep you updated with all the news. Subscribe you to our flashes and don't miss anything!.
Read more about GDPR compliance
Purpose: Personal data collection for being able to meet your request.
Legitimization: Consent of the interested party.
Recipients: No data will be transferred to third parties, except for legal obligation.
Rights: To access, correct or remove data, as well as any other right provided by additional information.
Copyright © 2025 AUDICONSULTORES ETL GLOBAL | Legal Notice | Privacy Policy and Cookies | Management by ETL Digital