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Noticias de utilidad para tu empresa

PUBLICATIONS

Useful news for your company

  • Model 232 on transactions with related parties and tax havens

    By on 07/11/2018

    Who is obliged to file form 232? This return is compulsory for: All those entities obliged to file corporate income tax. Non-Spanish tax resident, individuals or entities, having a permanent establishment for corporation tax registered in Spain. Foreign entities present in Spain, applying the income allocation system and therefore subject to Spanish Non-resident Income tax. What transactions must be included

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    Baker Tilly España
  • Changes in Spanish Patent Box Regime

    By on 17/09/2018

    Spain´s General State Budget for 2018 has amended the Spanish patent box regime to follow with the decisions adopted by the EU, specifically, with the contents of the report on OECD BEPS Action 5. These changes will apply for tax periods beginning as from January 1, 2018: Although patents are still included, the most important amendment introduced is the removal

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    Baker Tilly España
  • Immigration Investment Service

    By on 14/06/2018

    Guide: Seventeen countries belonging to Baker Tilly network have collaborated in the elaboration of a useful guide gathering the procedures that facilitates the entry and permanence in those country for economic reasons to investors, entrepreneurs, highly qualified professionals, researchers, workers that carry out intra-company movements within the same company or group of companies and their relatives. To see the complete

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    Baker Tilly España
  • International Insolvency & Restructuring Report

    By on 08/06/2018

    International Insolvency & Restructuring Report Under Spanish Insolvency Law, the debtor, either an entrepreneur or a company, may enter into a refinancing agreement with the creditors in order to continue with its professional or business activity. Refinancing agreements are pre-insolvency remedies that allow the restructuring of a business without Court proceedings. There is no Court intervention in some refinancing agreements where there

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    Baker Tilly España
  • SPANISH EXIT TAX

    By on 09/05/2018

    Nowadays, Spain in one of the countries that tax unrealised capital gains in case of tax residents who leave the country. On January 1th 2015, Spanish Personal Income Tax Law introduced under the article 95 Bis a new legal rule regarding  the taxation of unrealized capital gains made by Spanish tax resident citizens when they change their tax residence and

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    Baker Tilly España

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