Tags: Spanish Inland Revenue

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,
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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,
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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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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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Changes at the Income Tax in Spain 2015

   The most relevant issues related to the Spanish Income Tax for Natural Persons. Changes Income Tax in Spain. The fiscal advisors of our law firm in Marbella have the pleasure to inform you about the most significant changes that are related to the income tax for natural persons that entered into force from the
  • Wim Lamers
  • Accountant in Spain, Spanish Inland Revenue, Spanish tax, Tax Advice Marbella,
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How do companies not resident in Spain pay tax on their income obtained from a property located in Spain? Special tax in Spain

Tax in Spain; Special Tax on Real Estate (IEBI), in Spanish Impuesto Especial sobre Bienes Inmuebles. Generally speaking, for non-Spanish resident companies without a permanent establishment the tax base is determined by their total income (without deduction of expenses) and the tax rate is shown in the table below, depending on the year of accrual. Year
  • Wim Lamers
  • Accountant Marbella, Spanish Inland Revenue, Spanish tax, Tax Planning,
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What is the Spanish Value Added Tax (VAT) and how it works, types of transactions subject to VAT in Spain

Given the proximity of the mandatory submission of the quarterly and annual Spanish VAT returns, we would like to dedicate a few lines to a tax that is governed by one of the most complex legislations existing in Spain. The tax advisers at Arcos & Lamers Asociados would like to explain that VAT in Spain
  • Wim Lamers
  • Accountant in Spain, Emigration to Spain, Fiscal advisers Marbella, Spanish Inland Revenue, Spanish tax, Start a company in Spain,
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DUTY TO BILL IN SPAIN

By Sara Duarte, accountant and tax adviser in Spain, General rules to produce an invoice in Spain.  Entrepreneurs and professionals who carry out an activity in Spain are under the obligation to issue an Spanish invoice and a copy of the same for the delivery of goods and services carried out and to keep a
  • Wim Lamers
  • Accountant in Spain, Fiscal advisers Marbella, Spanish Inland Revenue, Start a company in Spain, Tax advisor,
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INCOME TAX IN SPAIN FOR INDIVIDUALS. ELIMINATION OF DEDUCTIONS

FISCAL RESIDENT IN SPAIN. The tax consultants of the Spanish law firm, Arcos & Lamers Asociados, wish to point out an important detail concerning the Income tax in Spain mentioned at the law 16/2012, of 27th  December, establishing several measures aimed to consolidating public finances. This change does affect to the Spanish Income tax rules
  • Wim Lamers
  • Emigration to Spain, Marbella Economist, Spanish Inland Revenue, Tax Advice Marbella, Tax advisers, Tax advisor, Tax law, Tax Planning,
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THE SIMPLIFIED INVOICE IN SPAIN

By Arcos & Lamers Asociados, Tax consultants in Marbella.   Tickets disappeared and have been replaced by “simplified invoices”. This has taken place pursuant to the Royal Decree 1619/2012, of 30th November, approving the Regulations that govern the obligations to issue invoices. The simplified invoice is a document that has replaced the usual tickets, with some
  • Wim Lamers
  • Accountant in Spain, Costa del Sol Accountants, Fiscal advisers Marbella, Spanish Inland Revenue, Tax Advice Marbella,
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