(English) Monthly Newsletter - Arcos & Lamers Asociados

Spanish accountant in Marbella informing on EU VAT number in Spain

Ms. Sara Duarte Davidson, English speaking Accountant in Marbella has the pleasure to set our below some lines with regards Spanish and European VAT numbers.

When you plan to buy or sell products or services in the European Union (EU) you need to be aware of the corresponding Tax implications. These transactions are subject to a special tax system as long as they comply with certain rules. When you comply with these rules the VAT to apply on the invoice will be zero or will be considered to be exempt from VAT depending on the transaction and will be treated differently for accountancy purposes.

Spanish VAT and European VAT number

Execution of Works contract in Spain

Today Spanish lawyer in Marbella, Ms. María Teresa Arcos, is are going to analyze the Spanish contract for Execution of Works, to be granted between the builder and the owner of the land. In the event that you have acquired a plot of land in Spain and you have the intention to build a structure over the same, we recommend you to take into account the following matters:

Execution of Works contract in Spain

-In the Execution of Works contract, the builder undertakes to carry out the work in accordance with what was agreed in the Spanish contract, and the owner agrees to the reception of the work and the payment of the price.

What is considered to be a Home for Touristic Use in Andalucía?

Let’s start with the definition of article 5, section e) of the current Urban Leases Act as mentioned in a previous published article on our blog. Which houses will be considered as Homes for Touristic Use? We can confirm that Spanish properties that are usually offered as holiday accommodation one or more times a year for touristic purposes will be considered as such. The specification of the usual nature and touristic purposes is related to the fact that you advertise your home in any form or in any media as a holiday or vacational rental including on the Internet or other technologies and if the house is promoted through tourism channels such as travel agencies, under the condition that these services are rendered one or more times within the same year for a total period of more than one month.

Nevertheless, the following properties are not included:

Tax calendar in Spain– 4th Quarter 2014

This accountancy firm in Marbella has prepared a Tax Calendar 2014.

Although our Spanish accountancy firm in Marbella is still busy in dealing with the declarations of the 3rd quarter 2014 we would like already inform you on the declarations to be presented corresponding to the 4th quarter 2014.

The information included in the calendar regarding the 4th Quarter 2014 is general information and will focus on the tax obligations relevant to a majority of our clients. For this reason not all tax obligations and declarations will be included. If you require information on a specific tax obligation or declaration not included on the calendar please contact us and we will advise you accordantly.

OCTOBER 2014