Form 123 at Tax Authorities

Form 123 at Tax Authorities

This is a quarterly form that must be filed electronically or in person by the self-employed, SMEs and Communities of Assets, obliged to withhold or pay on account of Personal Income Tax, Corporation Tax and IRNR, which pay income from movable capital.

Corporate income tax for newly created entities

Corporate income tax for newly created entities

Newly created entities will have a reduced tax rate of 15% in the first tax period in which their taxable income is positive, and in the following period, provided that the entity is newly created and carries out economic activities.

Form 714: Wealth Tax

Form 714: Wealth Tax

Form 714 is the Wealth Tax declaration and those natural persons resident in Spain and non-residents are obliged to present it, depending on whether or not they exceed certain limits in the value of their assets or rights.