To incorporate a subsidiary in Spain or in any other location of Spain requires to create an entity with its own legal status, despite that the parent company contributes with the share capital and with the management of the subsidiary. It should not be forgotten that a subsidiary is an independent legal entity (with its…
As we explained in our basic guide on Corporate Tax in Spain, if your company has benefits or has a high invoicing should present the 202 Form, in addition to the annual statement using the 200 Form. In this article we will explain what this model is for, the terms you have, the instructions to…
With the internationalization of the economy in recent decades, various mechanisms have been established to avoid double taxation in the domestic legislation of each country, in addition to have signed different Double Taxation Treaties. One of these methods is the deduction for international double taxation of Corporate Tax, which can be legal or economic depending…
The special tax regime for small companies is designed to provide several benefits to small businesses. This is a framework that entrepreneurs, SMEs and self-employed professionals must know to be able to take advantage of it by fulfilling the necessary requirements. What is fiscally a small company and its exceptions Small companies are those entities…
The creation of an asset-holding company can be on account of diverse reasons, no incompatible, but in a lot of cases supplementary between them: the decision to separate certain assets of the derivative risk of the exercise of an economic activity, the wish to enjoy the taxation on Corporate Tax (IS) instead of doing it…
The Spanish Tax Agency has recently issued some requests on Corporate Tax filed out of date and with tax losses carried forward, considering that it is not applicable. They are based on a resolution of the TEAC (Tribunal Económico Administrativo Central) of April 4th, which qualifies them as a tax option that is not applicable…
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