Spanish withholding tax professional activity.
The with-holding tax in Spain to be applied on the net amount of an invoice issued by a self employed performing a professional activity for the tax year 2015 has been reduced from 21% to 19%. Therefore, from the 01.01.2015 all the invoices issued by professionals subject to the general rule should apply this new reduced rate. It has also been approved that for the tax year 2016 will be reduced again down to 18%.
Reduced withholding tax rate in Spain.
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