04 Apr 2016: Tax liabilities for non residents in Spain; Non resident tax

Rental – Deemed Income Tax in Spain. All non residents owning a property in the Spain Territory have the legal obligation to present a Non Resident’s annual Tax Return. Even if your Spanish property is left empty or you do not rent it out to a third party, the Spanish Law presumes a “Deemed Rental

Wim Lamers
Accountant in Spain, Lawyers in Marbella, Non Residents in Spain, Tax Advice Marbella,

15 Feb 2016: Liabilities in the acquisition of a company in Spain

A matter to be considered in the purchase of a business in Spain is the responsibility of the acquired company, since the mere acquisition, change of name, or reorganization of the company, does not release the liability to the acquired company. In this regard, the Spanish Supreme Court in its Ruling of 16th December 2015,

Wim Lamers
Accountant in Spain, Accountant Marbella, Lawyers in Marbella, Start a company in Spain,

01 Feb 2016: Possibility to examine the accountancy submitted voluntarily by the taxpayer in the limited control procedure in Spain

Is your company being subject of a limited control procedure of Spanish Inland Revenue? Then take into account the following aspects: In general, the Tax Office in Spain may not examine the accountancy of a trade company by means of a limited control procedure. Now, the new version (modification paragraph 2.c) of article

Wim Lamers
Accountant in Spain, Law in Spain, Lawyers in Marbella, Start a company in Spain,

09 Dec 2015: Change of Spanish tax inspections timings

The new version of paragraph 1, article 150 of the Spanish General Tax Law determines a general term of 18 months and an extraordinary term of 27 months for specific and more complex cases: 1.º That the yearly turnover of the taxpayer is higher of equivalent to the turnover required for audits of the annual

Wim Lamers
Accountant in Spain, Fiscal advisers Marbella, Spanish Inland Revenue, Spanish tax,

16 Nov 2015: Possibility to publish Spanish tax information in the cases where such is imposed by the E.U. regulation

You have a debts with Spanish national Inland Revenue? A list of debtors with the Spanish Tax Office will be published periodically regarding debts and penalties that are not postponed or suspended, in the cases the total is exceeding 1 million euro and the tax has not been paid within the voluntary period. (new article

Wim Lamers
Accountant in Spain, Company tax, Spanish Capital Gain Tax, Spanish Inland Revenue, Tax Advice Marbella,

03 Nov 2015: Company Tax rates in Spain 2015 – 2016

Our team of lawyers and economists in Marbella, Arcos & Lamers Asociados, have the pleasure to provide you some information regarding the tax types of the new Company tax 2015 and 2016. PARTIES LIABLE TO TAX TYPES 2015 2016 General type 28% 25% Newly created entities except those that levy at a lower rate, shall

Wim Lamers
Accountant in Spain, Accountant Marbella, Company tax, Start a company in Spain, Tax Advice Marbella,

05 Oct 2015: 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,

29 Jun 2015: 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

25 May 2015: 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,

11 May 2015: 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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Tax liabilities for non residents in Spain; Non resident tax