


Innovative interpretation of the Spanish Supreme Court on the exemption for overseas works
In a recent Court resolution of 28 March 2019, the Spanish Supreme Court has clarified that the Personal income tax (PIT) exemption ruled in article 7 p) of Spanish PIT Law, which benefits employment income exercised overseas, applies if the Spanish employer is also...
2018 Spanish Personal income tax filings: key issues
As in every year around this time, the Spanish Personal income tax (“Renta”) filing season started on the 2nd of April and it shall end on July 1st. For those tax returns with an amount payable by direct bank debit, the deadline is June 26. As a novelty this year in...
The 2017 Spanish Personal income tax filing period begins – Calendar
For the 2017 Spanish personal income tax filing period, taxpayers have at their disposal a new Mobile App, that permits you to obtain the reference number, consult fiscal data and file tax returns, from April 04. It is available at Google Play and Apple Store and it...