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Tax news

Passenger Relaxed in Airport

Income tax deductible for geographic mobility

Thu, June 04

We analyse whether, on the occasion of a new employment contract, you are entitled to the application of the reduction for geographical mobility in personal income tax. Article 19.2 of Law 35/...

Front of the Supreme Court in Madrid

Form 390 does not interrupt the prescription of the administration's right to settle the tax

Tue, June 02

The Supreme Court amends its case law on the scope of VAT Form 390 to interrupt the prescription of the administration's right to pay the tax Summary:The jurisprudential doctrine that, in...

Finger pressing the transfer button on a keyboard

Is there a donation between spouses by transfer between bank accounts?

Thu, May 28

Is a large bank transfer from an account held by one spouse to an account held by the other spouse considered as a donation and subject to tax ? A transfer between spouses can be considered a...

Drawing of Mother and Father with Children

Joint declaration of income with the family outside Spain

Thu, May 28

Cases in which a joint declaration can be filed with the spouse and children, if they live outside Spain First of all, it is necessary to determine in which state you reside, in principle if you...

Drawing of a house

Personal income tax of a property located abroad

Thu, May 28

Income tax on an unleased property located abroad Real estate income must be allocated for the property located abroad: Article 85 of the LIRPF, regulates the allocation of real estate...

Serapeum interface

SerapeumSearch the new search engine in tax matters

Mon, September 16

New Tax Search Engine, SerapeumSearch   We present the new search engine Serapeum Expert System with which you can search for information on all news in Spanish taxation as well as...

Bandera Noruega sobre el mapa del país

Treatment of profit-sharing by the permanent establishment to the resident head office in Norway

Mon, September 16

A company resident in Norway has a permanent establishment in Spain, which is considering repatriation of profits to its head office in Norway. The head office is resident in Norway, then the...

Escritor fumando en pipa delante de su máquina de escribir

Taxation in the IRPF of literary composition

Mon, September 16

IRPF taxation of the publication of literary works in electronic and paper format directly and through third parties. 1.- Earnings from workSection 2 of article 17 of Law 35/2006, of 28 November...

Uk and Spain Fused Flags

Application of double taxation agreement Spain - United Kingdom for IRNR and VAT on rent.

Tue, April 16

Taxation in the Income Tax of non-residents and in the Value Added Tax, of tax residents in the United Kingdom and that develop the activity of renting in Spain. A. Non-Resident Income Tax.As...

Dos profesionales trabajando

A professional is active in the UK and Spain

Mon, April 01

A taxpayer, resident in Spain, carries out his professional activity both in Spain and in the United Kingdom, making payments on account in both states. They are therefore obliged to make...

SII