Employees who receive ERTE payments need to plan for income tax that may become payable
Forced presence in Spain due to Covid-19 and impact on tax residence rules
How to make the best use of usufructs when making inheritance tax planning decisions.
We examine the Spanish taxation of spread betting and CFDs
Some peculiarities of Spanish tax treatment regarding rental income.
Discover who is exempt from filing Spanish income tax returns.
Who qualifies for the 60,100€ tax free allowance?
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
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
To date, the provisions incorporated into new tax legislation to help businesses during the Covid-19 crisis are not particularly wide-ranging. In this article we describe these in full. Postponement of tax payments available to small businesses All businesses whose sales for the year ended 31 December 2019 were less than 6.010.121,04€ have the right to … Read more