Author Archives: Carmen Gallardo

What is the ETE form? Obligation to declare to the Bank of Spain if you have certain capital movements abroad

Many companies and natural persons are unaware of the existence of the so-called ETE form (Statement of Foreign Transactions) and the obligation to present it if a certain number of transactions with non-residents is exceeded or if they have assets in foreign countries. The Statement of foreign economic  transactions and asset and financial liability balances […]

Are you ready for BREXIT?

Tax consequences of the United Kingdom leaving the European Union without agreement next October 31st, 2019 Next October31st, 2019, the United Kingdom´s exit from the European Union will become effective in the known as “Hard Brexit”, and this State will be considered a “third country” for the purposes of the European Community regulations, unless a […]

How does the new Andalusian regulations impact me regarding donations and inheritances if I am a non-resident?

A few months ago, we already explained in a post the tax changes that had been approved in Andalucía, under the Decree-Law 1/2019, of 9th April, which modifies the refunded text of the dictated provisions by the Andalusian Autonomous Community in matters of ceded taxes, approved by the Legislative Decree 1/2018 of 19th June. This modification […]

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