Capital increase to expel a partner

Depreciation of used assets requires special attention. It is essential to define what is meant by used assets and to identify them correctly. This term refers to assets that have already been used previously. In the specific case of real estate, in order to be...

Spanish Inheritance Tax Procedure

Inheritance tax is a tax that a person must pay on money or property inherited after the death of a loved one. This tax is based on who gets the assets of the deceased and the value of what the deceased gets. Inheritance tax in Spain applies to everyone, both...

Withholdings to Non-Resident Employees

Companies or individuals (freelancers) with employed persons are bound to withhold them or make payments on account of the income that satisfies them. In general, a person who works in Spain is considered a tax resident here, and therefore is subject to the Personal...

Obligations of operating through a branch or permanent establishment in Spain

A foreign investor wishing to carry out economic activities in Spain through a non-Spanish company has several ways of making this investment: by creating a Spanish subsidiary company or through a permanent establishment. The former would have a legal structure...

VAT Refund in Spain: How to do it Step by Step?

Surely you have seen in more than one airport the words “Tax Refund”, and more than once you have asked yourself if you could take advantage of it. These are points where non-EU tourists can request a refund on taxes paid when they purchased certain products in...

Rectify a legalization of books that has been positively qualified

The legalization of the official books that entrepreneurs must carry must be presented within the four months following of the close of the fiscal year. This means that companies that close at December 31st, they have until the end of April to do so. Official books to...