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Form 231: Country-by-country information return in Spain
Entities with consolidated worldwide net turnover exceeding 750 million euros are obliged to file Form 231 from the day following the end of the tax period to which the information to be supplied refers until the following twelve months.
Server as a permanent establishment in Spain
Decision V0066-18 dated 17 January 2018 sets forth that a server located in Spain may constitute a permanent establishment in Spain for the purposes of Corporate Tax.
Telework in Spain: a tool for expansion
Telework in Spain offers extensive advantages for companies in the early business stage and in the geographical expansion stage on a national and international level, with the main aim being to reduce costs in physical infrastructure investments.
Temporary incapacity in Spain (TI): reports and notification timeframes
When an employee is unable to work, whether regarding common contingencies or a workplace accident, companies may have doubts about the kind of reports of temporary incapacity in Spain and about the established timeframes in which to send them to the Social Security.
Specific transfer pricing documentation in Spain
The information contained in the documentation to be made available to the taxpayer in the event of a request from the Tax Agency, varies depending on the net turnover of the companies.
New definition of Digital Permanent Establishment – digital economy taxation
On 21 March 2018, the European Commission put forward a proposal for a Community Directive to regulate the taxation of companies with a significant digital presence and adapt the concept of Permanent Establishment to the Digital sphere (Digital Permanent Establishment).
Residence permit and work permit in Spain
The publication of Law 14/2013 of 27 September on entrepreneur support and internationalisation, amended in 2015 by Law 25/2015 of 28 July on second chance mechanisms, introduced major changes in the field of residency procedure, speeding up the application procedures for residence permits and work permit in Spain.
Golden Visa in Spain – Investment in Real Estate
With the entering into force of Law 14/2013 of 27 September, on entrepreneur support and internationalisation, and for the purpose of attracting investment and talent to Spain, the requirements for work permit and residence permit applications have been made more flexible. The law provides for the granting of a Golden Visa in Spain through an investment in real estate equal to or exceeding €500,000 free of charges and tax.
Special exemption scheme – dividends in Spain
When a directly owned enterprise has the status of holding company according to the exemption scheme to avoid double taxation, the income from which dividends in Spain are distributed must meet the “minimum tax” requirement.
Immediate Supply of Information on VAT (SII in Spain)
The latest regulatory and technical modifications for the keeping of VAT record books will become effective on 1 July 2018. These modifications are published under Order HFP/187/2018, of 22 February, whereby it is intended to finalise details and correct the errors that have been coming to light in the SII in Spain since it entered into force on 1 July 2017.