Tax residence for exemption of withholdings on payments to non-residents in Spain

Article 14.1 c) of the Spanish Non-Resident Income Tax Law regulates the exemption of interest and other income obtained from the transfer of capital to third parties, as well as capital gains derived from personal property, with certain exceptions, provided that such income is obtained without the intermediation of a permanent establishment by residents of another Member State of the European Union (EU) or by permanent establishments of such residents located in another Member State of the EU.

Continuar leyendo «Tax residence for exemption of withholdings on payments to non-residents in Spain»

Real Decreto 1/2021, de 12 de enero por el cual se modifica el Plan General de Contabilidad (PGC) y normativa complementaria, de acuerdo con las normas contables internacionales.

En consonancia con el proyecto de modificación del Plan General de Contabilidad (PGC) y normativa complementaria que publicó el ICAC en octubre del 2018, se aprueba, finalmente, mediante el Real Decreto 1/2021, de 12 de enero, la modificación del Plan General de Contabilidad y sus normas complementarias.

Continuar leyendo «Real Decreto 1/2021, de 12 de enero por el cual se modifica el Plan General de Contabilidad (PGC) y normativa complementaria, de acuerdo con las normas contables internacionales.»

Ponencia IVA servicios telecomunicaciones

Ponencia IVA servicios telecomunicaciones

Servicios que tienen por objeto la transmisión, emisión y recepción de señales, textos, imágenes y sonidos o información de cualquier naturaleza por hilo, radio, medios ópticos u otros medios electromagnéticos, incluyendo la cesión o concesión de un derecho al uso para la transmisión, emisión o recepción e, igualmente, la provisión de acceso a redes informáticas…

Leer el artículo completo

Inheritance and donation taxes in Spain for non-residents

In Spain, the Inheritance and Donations Tax (known by its abbreviation in Spanish as ISD) is a direct, personal and state tax that charges the acquisitions by natural persons in case of inheritance, life insurance benefit and donation. However, the State transfers to the Autonomous Regions diverse competences with regard to these taxes and that causes significant taxation differences depending on the relevant region.

For this reason, the ISD has become a recurrent mechanism for Autonomous Regions in order to attract taxpayers, applying different tax advantages to those residing on their respective territories. The determination of the relevant applicable regulations depends on what is called “the point of connection”.

 

Leer el artículo completo