Stories
Profit Sharing loans: Spanish requirements for the interest tax deduction
Interest deriving from profit sharing loans granted as from June 20, 2014, by group companies, either resident or not, are not tax deductible from the Spanish Corporation taxable base. The Spanish General Directorate of Taxes holds the view that a current change in a...
Profit Sharing loans: Spanish requirements for the interest tax deduction
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VAT paid for football tickets or golf lessons is not tax deductible
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The Spanish General Directorate of Taxes recalls the tax treatment of the free rendering of services in a tax related transaction
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Are Tickets the necessary documentary evidence to deduct expenses tax wise?
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The permanent establishment in Spain: what it is, and requisites
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Payroll for companies
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The Double tax Convention between Spain and Chile
Overseas Spanish investments, whether these are done on a private or business basis, constitute an increasingly common practice. These require knowing the tax burden in each country in order to obtain the maximum return on the investment.
Recent Spanish tax authorities criterion on the Capitalization reserve in Spanish Corporate tax Law
In the middle of the Spanish Corporate income tax season, the Spanish tax authorities have included a clarification in the Practical Handbook of this tax, which is available in the Hacienda web page, in relation to the computation of the capitalization ...
A new 2018 Spanish Corporate income tax season has arrived
As in every year, the approval of the new tax forms to file Corporate income tax returns applying to Spanish tax resident entities as well as to non – resident entities operating with Spanish permanent establishment has just arrived.
Innovative interpretation of the Spanish Supreme Court on the exemption for overseas works
In a recent Court resolution, 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 the beneficiary of the employment service.
The Spanish tax authorities criterion on VAT in Flexible Compensation Plans
The General Directorate of Taxes (GDT) from the Spanish Ministry of Finance has resolved, in its Binding Consultation 0366 – 19, of February 20, which has to be the VAT treatment in relation to Flexible Compensation Plans that companies grant to their employees.
The new tax on luxury property becomes a reality
As of 17 May 2019, the changes to the rules concerning the Tax on Luxury Property (ruled out in Law 07 / 2017, of 09 May), a tax from the Catalan Generalitat, have entered into force.