Portfolio investment in group, associated or multigroup companies: learn about their Spanish Corporate income tax treatment.
At this time of year, most Spanish companies whose fiscal year coincides with the calendar year are engaged in their annual audit process as well as in the calculation of their annual Corporate income tax expense. If your company has portfolio investment in companies...
How an appropriate tax planning can improve your company’s tax savings
Please remember that tax savings always derive from an appropriate planning, that should be designed well in advance. Spanish Corporate income tax is due on the 25 days following 6 months as from the end of the fiscal year. Throughout the fiscal year, Spanish...
Spanish tax highlights of the temporary international assignment of employees
Employees that are temporarily assigned out of Spain are entitled to exempt, up to 60,100.00 Euro annually, employment income obtained during their assignment. Employees that are temporarily assigned out of Spain are entitled to exempt, up to 60,100.00 Euro annually,...
Learn more about the new tax treatment of the losses due to portfolio sales
The new tax measures have ruled out what is known as a “symmetric” tax treatment between positive income obtained in the transfer of portfolio and the losses deriving from such transfers. For fiscal years starting as from January 01, 2017, a new tax treatment applies...