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…

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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”.


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