Articles on international taxation, expatriates and business advisory.
Law 31/2022, of December 23, 2022, on the General State Budget for the year 2023 (hereinafter, LPGE 2023) was published in the Official State Gazette of December 24, 2022, effective January 1, 2023. In the tax area, most of the rules are contained in its Title VI -arts. 59 to 91, both inclusive-, and many […]
On 1-1-2023 a new indirect tax will come into force with the aim of taxing the use in Spanish territory of packaging containing plastic that is not reusable. With effect from 1-1-2023, and with the aim of preventing the generation of non-reusable plastic packaging waste and promoting the recycling of plastic waste, the Special Tax […]
With effect from 19-10-2022, L 18/2022, on the creation and growth of companies (“Crea y Crece Law”), has been approved with the aim of boosting the creation of companies, promoting company growth and combating late payment. The main new features of this law are as follows: Incorporation of LLCs 1. The incorporation of an SRL is […]
If you are going to lend a vehicle to an employee for his or her private use, make sure that the vehicle is energy efficient. Thus, for the same price, the IRPF costs and the income on account can be lower. Remuneration in kind 20% of the value. If your company gives one of its […]
30 September is the deadline for filing form 360 and requesting a refund of input VAT incurred in other EU countries in 2021. If in 2021 your company sent a worker to carry out tasks in another EU country, or to a trade fair located in that territory, it is very likely that he or […]
The Treasury has made public the informative models that are expected to be required from 2023 onwards to report on transactions made with cryptocurrencies. See what these new forms are and how they affect you. Forms 172 and 173 “Exchange platforms”.If you have bitcoins, ethereum, ripple, nxt…. and make purchases, sales and/or exchanges of these […]
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 […]
Introduction Value Added Tax (VAT) is one of the main indirect taxes in Spain, and its proper management is essential for any international company operating in the country. For multinationals, VAT compliance involves not only submitting returns correctly, but also adapting to constant regulatory changes and coordinating with the group’s tax teams. This article complements […]
If you are a business owner or work in a company’s finance department, it’s essential to understand the tax requirements you must meet. One of these is filing form 349, a key document in managing VAT for intra-community transactions. In this article, we explain who is obligated to file Form 349, what it is used […]
Law 31/2022, of December 23, 2022, on the General State Budget for the year 2023 (hereinafter, LPGE 2023) was published in the Official State Gazette of December 24, 2022, effective January 1, 2023. In the tax area, most of the rules are contained in its Title VI -arts. 59 to 91, both inclusive-, and many […]
