Now that we are familiar with the “temporary” tax on large fortunes, and after having received resolutions from the Tax Agency in which it seems that they are not in favour of giving their arm to twist in favour of the taxpayer, at least in the first instance (later we will see who wins the…
The Foreigner Identification Number (NIE) is a crucial element for all foreigners who wish to reside or work in Spain, whether they are EU citizens or not. This number allows them to identify themselves in legal transactions and administrative procedures in the country. The NIE is essential for foreigners who study, work or carry out…
In the field of real estate development and, specifically, in the execution of works carried out between developer and contractor, it is common to find the figure of reverse charge in this area; however, how does this figure work and how is it regulated? First of all, it should be noted that reverse charge is…
The order amending the Regulation on the Special Regime for Impatriates (Bechkam Law) will be approved soon, which means that the new groups that the Start up Law made possible, will be able to apply (spouses, self-employed with innovative activities and teleworkers). Important data: – All these new groups will have a period to…
Article 36 of the Law of the Consolidated Text of the provisions issued by the Autonomous Community of Andalusia in matters of assigned taxes, approved in Legislative Decree 1/2018, of June 19, amended by Decree Law 1/2019, of April 9, establishes a reduced rate of 2% for purchases of real estate in the Junta de…
1/ If I am accepted by DNV, would I be a tax resident in Spain in the year of the concession? DNV does not turn anyone into tax resident in Spain. The fact of holding a DNV does not mean that you have to pay taxes in our country. 2/ If accepted by DNV,…
On returning from the holidays and at the start of the new academic year, we may find ourselves faced with a commercial obligation which, despite being far removed from the fiscal, tax or corporate obligations that must be fulfilled before the Tax Agency, Social Security or the Commercial Register, is of great importance due to…
For some years now, we have witnessed how Malaga has experienced a more than considerable increase in foreign investment, largely due to the search for the great potential offered by the province, whether from a business, private or tourism point of view. Thus, in 2021, Malaga was consolidated as the largest pole of attraction for…
