Self Employed Taxes Articles

No more tax filings by hand from 2014

Daniel Blanca Prieto 30 January 2014

Last year the Spanish Government announced that the tax law would be modified so that, from 1 January 2014, all tax declarations can only be submitted electronically, so the possibility of manual filing will gradually be disappearing during this year.    To start with, from 1 January ...

Spain's new VAT cash accounting regime - Or, how to turn a good idea into a bad one

Michael Egan 30 October 2013

The idea appears to be simple enough.  You only pay VAT on the sales you have been paid for, and you can only claim VAT on the inputs you have paid for.  Nice, I liked that....and then I read the rules:Seven main points about the new VAT law you should know.1)      Only ...

Tax Office Fights Against Tax Evasion

Alistair Spence Clarke 07 April 2010

In the Spanish system 'substantial tax fraud' is defined as a single tax offence that results in tax not being paid that exceeds 120,000€. Over this limit the tax fraud offence is subject to the Penal Code but under this limit the consequences are limited to fines and interest which are usually seve...

Possible Revolutionary New VAT Law for Small Businesses

Alistair Spence Clarke 07 May 2010

All the political parties have backed a proposed change in law to modify the current VAT law for smaller self employed businesses and companies, so that their VAT payment to the tax office will only take account of sales invoices that are actually paid by their clients. If this revolutionary propos...

Will Rajoy Have What it Takes After the Spanish Elections on Sunday?

Alistair Spence Clarke 18 November 2011

On Sunday, the Partido Popular, the centre right political party is expected to romp home with an overall majority of the 350 member Congress of Deputies, Spain's lower legislative house. The newspapers predict that the elections, that use the d'Hondt system of proportional representation, will giv...