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New developments in the  Spanish Patent Box regime – Corporate Tax reduction

New developments in the Spanish Patent Box regime – Corporate Tax reduction

expertos-destacada-en, expertos-en, Other taxes

The recent amendment introduced by the 2018 State General Budget Law seeks to define, on the one hand, the intangible assets eligible for such a reduction, excluding those assets that cannot be registered and, on the other hand, the income obtained from the transfer...
The rental of a permanent home for employees can be VAT exempt

The rental of a permanent home for employees can be VAT exempt

expertos-destacada-en, expertos-en, VAT

In order to apply the exemption, it will be necessary: (i) to identify the individual who will use the property as his or her permanent home; and, (ii) that the tenant is not entitled to sublease it or to designate the individuals who may successfully occupy it. The...

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