Jesús R. Ballesteros

Partial Spin-off of a Company with Properties – Corporate Taxation

Partial Spin-off of a Company with Properties – Corporate Taxation

Exemption from Corporate Taxation This is a little more “special” than our usual articles, because we are going to attempt…

4 years hace

When a Holding Company Sells Active Companies’ Shares: Article 21 of the Spanish Corporate Tax Law

or “The Art of Investing and Not Paying for Profits” In January 2015, Article 21 of the Spanish Corporate Tax…

4 years hace

How Does VAT Work for Holiday Rentals?

We are currently experiencing a boom in the rental of so-called “holiday apartments”, caused by the increase in tourists and…

4 years hace

LEGAL, TAX AND EXTRAORDINARY PERSONAL MEASURES ADOPTED BY THE GOVERNMENT ON 17 MARCH 2020 TO PALLIATE THE EFFECTS OF CORANAVIRUS (COVID-19)

1.      PURPOSE OF THE DOCUMENT We issue a new extraordinary note to inform all our clients firsthand about the measures…

4 years hace

Increase in special taxes and 1,000 € limit on cash payments

New developments in taxation for 2017 As from 1st January 2017 it is illegal to pay more than 1,000 euros…

7 years hace

Compulsory Representation for Non-Residents

People considered Non-Resident for Tax Purposes in Spain have two ways of obtaining some kind of revenue (income): either through…

7 years hace

VAT in the construction and rental properties

Continuing on from our previous article, let´s assume that we are a company, that first we bought a plot of…

7 years hace

How to apply for the refund of VAT or compensate the paid VAT?

If you have read our previous post "When do we apply VAT to a purchase of urbanised land", you will…

7 years hace

When am I considered to be a Tax Resident in Spain?

Spanish tax residency rules Clients often tell us “I’m not Tax Resident in any country”. It is a serious mistake…

8 years hace

When do we apply VAT to a purchase of urbanised land

When buying urbanised land, a very clear distinction must be made between the two important taxes that can be applied,…

8 years hace