Articles on international taxation, expatriates and business advisory.
In the current international tax environment, simply registering your company in the Commercial Registry is no longer sufficient for you to operate with legal certainty. The tax authorities now require a “real life” behind each CIF. If your company does not demonstrate a solid operational structure, you run the risk of the AEAT ignoring your […]
At Euroaccounts, our mission has always been to offer you the highest quality and comprehensive support, no matter where your business is. Today, we are excited to announce a decisive step that reinforces that promise: Euroaccounts is now an Official Member of INPACT, an incorporation officially recognized by the international alliance itself (see INPACT announcement). […]
Definitive comparison Subsidiary vs. Branch in Spain. Discover which structure best protects your parent company, how to optimize Corporate Income Tax and the keys to dividend repatriation under current regulations.
Starting in 2027, the Verifactu system will mark a turning point in how companies must manage their electronic invoicing in Spain. For multinational corporations with subsidiaries or branches in the country, this regulation represents a structural change in their administrative, technological, and fiscal compliance processes. The Tax Agency will require the use of certified invoicing […]
Practical guide to setting up a company in Spain without traveling. EUROACCOUNTS manages the entire legal, tax, and operational process from abroad.
If your company already operates in other countries and you are considering establishing a subsidiary in Spain, you are probably interested in advantages such as direct access to the European market, highly qualified talent, and a competitive tax framework. Spain combines stability, infrastructure, and a strategic position to manage operations both in Europe and Latin […]
The Form 200 is the annual Corporate Income Tax (CIT) declaration in Spain, a mandatory requirement for subsidiaries of multinational groups operating in the country. This form reflects the taxable base, including income, expenses, deductions, and adjustments related to related-party transactions, double taxation treaties (DTTs), and transfer pricing. Errors in Form 200 can lead to […]
Transactions with non-cooperative jurisdictions pose a critical challenge for multinational groups with subsidiaries in Spain. These jurisdictions, often associated with tax havens, are under scrutiny by the Spanish Tax Agency (AEAT) due to their potential for tax evasion. Properly reporting these transactions in Form 232 is essential to comply with Spanish regulations and avoid severe […]
Tax residency certificates are essential for multinational groups seeking to minimize their tax burden through double taxation agreements (DTAs). In Spain, these certificates are critical for reducing or eliminating withholding taxes (WHT) on payments such as dividends, interest, or royalties to foreign entities. An incorrect or missing certificate can lead to over-taxation, penalties, or audits […]
Transfer pricing documentation is a key pillar of international tax compliance for multinational groups operating in Spain. Since the OECD’s BEPS project, the Master File and Local File have become mandatory components that allow tax authorities to assess whether intra-group transactions follow the arm’s length principle. This article explores the contents of each type of […]
