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. „Tax residence for exemption of withholdings on payments to non-residents in Spain“ weiterlesen

Royal Decree 1/2021, of January 12, which amends the Spanish National Chart of Accounts (CoA) and additional legislation, in accordance with international accounting standards.

In line with the draft amendment to the Spanish National Chart of Accounts (CoA) and additional legislation published by the Spanish Accounting and Auditing Institute – Instituto de Contabilidad y Auditoría de Cuentas (ICAC) – in October 2018, the amendment to the Chart of Accounts and its additional legislation is finally approved by Royal Decree 1/2021 of January 12.

„Royal Decree 1/2021, of January 12, which amends the Spanish National Chart of Accounts (CoA) and additional legislation, in accordance with international accounting standards.“ weiterlesen