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Beckham Law – What’s new for impatriate workers from January 2023?

Individuals who acquire their tax residence in Spain as a result of moving to Spanish territory may opt to pay Non-Resident Income Tax, in compliance with the special rules established for this purpose in Article 93(2) of Law 35/2006 of 28 November on Personal Income Tax. This regime allows non-resident workers posted to Spanish territory […]

Appeal against an eviction judgement

We obtain a favourable ruling in an eviction trial condemning the tenant to vacate the property and pay the rent due, but what happens if the tenant files an appeal against this ruling? In eviction proceedings for non-payment of rent or expiry of the contract term, we often find that, despite having obtained a favourable […]

Buying property in Spain, can I put it in the name of a company to save tax?

Many property purchasers when buying high value properties wonder whether it would be a good idea to set up a company to own the property and save tax. Is this the case or is it counterproductive to have the house in the name of a company? In order to be able to answer these questions […]

What is a holding company or group of companies?

It is becoming increasingly common in the world of small and medium-sized enterprises to hear about holding companies. It is no longer a term reserved for large multinationals, but has become commonplace in the SME business world. But what is a holding company or group of companies? The regulation of this type of company is […]

Acquiring companies with Negative Taxable Bases

– Buying a loss-making company – Since 2015, the legislator has restricted the requirements to be able to take advantage of the Losses[1] of one company in another, on the occasion of the purchase of the former, in such a way that in some cases the right to be able to take advantage of said Negative […]

Non-resident lessor of premises with no permanent establishment for VAT purposes

Controversial question: who must pay VAT on the rental of an establishment when the owner is a Non-Resident for tax purposes in Spain? According to Article 4. One of Law 37/1992, of 28 December, on Value Added Tax (hereinafter, LIVA), “supplies of goods and services carried out within the spatial scope of the tax by […]