Spanish tax residence rules and the problems caused by the Covid-19 travel ban (updated 31/05/2020)
Forced presence in Spain due to Covid-19 and impact on tax residence rules
The scandalous delay in ERTE payments to employees
The scandal of delayed ERTE benefit payments to employees
New requirements for filing income tax declarations
New arrivals to Spain face extra complications so they can pay income tax in Spain
Covid-19 New ERTE rules published on 13/05/2020
New ERTE rules allow the gradual restart of businesses and continued subsidy of social security costs
Inheritance planning – using usufructs to pass on the family home tax efficiently
How to make the best use of usufructs when making inheritance tax planning decisions.
Covid-19 important changes to the ERTE system expected soon
We are expecting important changes to the ERTE system to be announced soon.
Countries considered by Spanish tax law as tax havens
Spanish tax law contains numerous anti-tax abuse provisions that discriminate against countries that are considered to be tax havens (paraisos fiscales). It has maintained a list of such countries since 1991 and the number of countries has gradually reduced over the years as countries sign tax treaties with Spain that contain an exchange of information … Read more
COVID-19 The chaos of the legislation so far……
The Covid-19 crisis has underlined the fact that Spain does not have a single Government. It has 18, and that is the ignoring the 8.131 municipalities, which, thankfully, have limited powers to legislate. Apart from the Government of the Spanish State, Spain has 17 Autonomous Communities, some of which have ambitions to become separate countries. … Read more
Covid-19 – activities forced to close by Government regulations
The original “State of Alarm” declaration was promulgated by the Government with its Royal Decree 463/2020 of 14 March, which contained a list of activities that were closed with immediate effect. The list has grown over time with further regulations. The original closure was for 15 days expiring at midnight on 29 March and this … Read more
Covid-19 and the new ICO business loans
This article explains the new ICO loan facilities that high street banks will now be able to offer businesses that have been affected by Covid-19
