VAT on the Transfer of Vehicles to Employees

VAT on the Transfer of Vehicles to Employees

The treatment of VAT related to vehicles used for business activity remains a controversial issue. A few months ago, the AEAT issued an informative note in relation to this issue in which it was established, based on previous resolutions of the TEAC and the National...
Extension of the Maternity Deduction to Day-care Centres

Extension of the Maternity Deduction to Day-care Centres

The Spanish Supreme Court has expanded the deduction for maternity in income tax by accepting daycare expenses for children under three years of age. Previously, the AEAT restricted the deduction exclusively to expenses paid in centers with educational authorisation,...
Changes to the Beckham Law following the new Startup Law

Changes to the Beckham Law following the new Startup Law

The Beckham Law regime regulated in Article 93 of the Personal Income Tax Law, has been modified following the recent approval of the Emerging Companies Law (Startups Law). These aim to incentivise and facilitate the application of these benefits in order to attract...
The new regulation of digital nomads

The new regulation of digital nomads

As a result of the covid-19 pandemic and confinements, remote working has become increasingly popular. The new law on Startups aims to encourage the arrival of workers who do so for companies based outside Spain, who previously had to make use of the more restrictive...