Categories: Accountant Marbella

Company tax in Spain. Losses from previous fiscal years

The time limit to compensate the negative tax bases of the company tax in Spain generated by the losses from previous tax years has changed drastically by the law 27/2014. New measures are being taken in the law 27/2014: compensation of negative tax bases: How compensation of negative tax bases is being dealt with, is
  • Wim Lamers
  • Accountant in Spain, Company tax, Start a company in Spain, Tax Advice Marbella,
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Decrease of the scale of Income tax in Spain (IRPF)

Congratulations! The decrease of the scale of Income tax for Natural persons for the year 2016 will be applied already in 2015. We already talked about the scales of tax percentages of the income tax for the year 2014, 2015 and 2016 in our article of 11.05.2015. Nevertheless, the government has decided to apply this
  • Wim Lamers
  • Law in Spain, Spanish tax, Tax Advice Marbella, Tax Planning,
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Taxation on savings income in Spain as from 11.07.2015

On 29.06.2015 we have published an article referring to the taxation on savings income 2015, Income tax 2015, Taxation on savings income 2015, but this has been cancelled by a new Royal Decree published in the Spanish Official State Gazette in which it was decided to decrease this tax. On the 11th July 2015 a
  • Wim Lamers
  • Law in Spain, Spanish Inland Revenue, Spanish tax, Tax Advice Marbella,
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Inheritance in Spain (II)

 Reductions on the inheritance tax in Spain and specifically in Andalusia for acquisition of a company, business or shares in Spanish companies, as well as Reduction for acquisition of habitual residence. In our previous articles (SEE… ), we have already informed you about the general reductions and bonuses on these reductions as well as additional
  • Wim Lamers
  • Inheritance Marbella, Spanish Inheritance Tax, Spanish law firm, Spanish tax, Spanish Will,
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Kind of heirs. Three parts of an inheritance in Spain. How to disinherit a child or spouse in Spain

According to Spanish legislation, there are three types of heirs: Voluntary heirs: Those appointed in the will. Should they come to decease before the testator, the right to inherit will not be passed on to their descendants. Heirs entitled to a reserved share:
  • Wim Lamers
  • Fiscal advisers Marbella, Inheritance Marbella, Spanish Inheritance Tax, Spanish Will, Tax Advice Marbella,
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Corporate tax in Spain. Total and partial exemptions

The Law on corporate tax 27/2014 is the law applicable on the tax periods since 01.01.2015. As is usual, this law makes a distinction between companies with a total or partial exemption. Companies that are exempted from corporate tax In general, the income of companies that are exempted from this tax, have not been defined
  • Wim Lamers
  • Accountant Marbella, Company tax, Spanish Inland Revenue, Start a company in Spain,
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Income tax in Spain 2015, Taxation on income of savings 2015

For the income tax return of the year 2014, the gains and losses of assets arising from conveyances with vesting period equal or lower to a year, were included in the general tax base, whereas such gains and losses with a vesting period of more than a year were included in the tax base of
  • Wim Lamers
  • Accountant in Spain, Accountant Marbella, Spanish law firm, Spanish tax,
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Which are the non-profit organisations in Spain?

This information is given to you by Arcos & Lamers Asociados, your lawyer in Marbella, Malaga, Spain. The non-profit organisations are subject to a special tax regime set forth in law 42/2002 and the development regulations number 1270/2003.   The 6 most important non-profit organisations are: 1)  Non-profit foundations. 2)  Public utility associations. 3)  Non-governmental
  • Wim Lamers
  • Accountant Costa del Sol, Accountant in Spain, Lawyers in Marbella, Start a company in Spain,
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Spanish Tax rates on a general scale of the year 2014, 2015 and 2016

In a previous article, we talked about the tax rates and their scale to be applied on the savings tax rate. This time, we want to inform you about the general scale. Likewise, we have talked about the scale for the Income Tax for Natural Persons (IRPF) for the return of 2014, which is to
  • Wim Lamers
  • Accountant in Spain, Accountant Marbella, Costa del Sol Accountants, Spanish tax,
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Taxes for non-residents. Capital gains in Spain

Capital gain tax in Spain. This information is drawn up to inform you about the capital gains that may arise from the sales of real estate in Spain. Do not hesitate to contact our lawyers or accountants of this English speaking law firm in Marbella, Málaga, Spain for more information. Which Spanish tax law is
  • Wim Lamers
  • Lawyers in Marbella, Property Lawyer in Marbella, Spanish Capital Gain Tax, Spanish law firm,
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