Form 349: Declaring Intra-community Transactions in Spain
Form 349 is a disclosure statement in which both natural persons and companies are required to provide details of intra-community transactions in Spain during the corresponding period.
Hiring incentives in Spain
For many companies in Spain, it is important to ensure that the budget is able to accommodate the cost of the new employee upon his/her recruitment into the workforce. This means that the recruitment of the new employee, fundamental though it may be for the company, is often delayed. On this basis, whenever a new employee is recruited into the workforce, it is important to bear in mind the many hiring incentives in Spain that currently exist as they may enable the company to make significant savings.
Paid leave in Spain
Employees often enquire about whether they are entitled to leave from work for one reason or another and one may be unsure if they are entitled to the leave on the requested grounds. Legislation provides that all employees in Spain are entitled to leave from their place of work on justified grounds and for a fixed period of time, with a right to pay (paid leave in Spain).
Tax liabilities of Property Owners in Spain (non-residents)
Property owners in Spain – who are not residents – are also taxed and must, therefore, declare the income obtained in Spanish territory by means of Tax Form 210. Non-resident income tax (IRNR).
Reduced VAT for electronic publications
The Council of the European Union has adopted Directive (EU) 2018/1713 of the COUNCIL, of 6 November 2018 (OJ of 14 November), regarding the rates of value added tax applied to books, newspapers and periodicals, which helps align the VAT rules applicable to e-publications with the rate applicable to publications supplied on physical means of support. As of now, Member States have the possibility of also applying reduced, super-reduced or zero rates to electronic publications (reduced VAT for electronic publications).