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 Income Tax (IRPF). In these situations, payers must enter the withholdings…

In principle, purchases or sales from or to the other EU Member States, so-called intra-Community transfers, are not subject to restrictions. Nevertheless, there is an area of highly sensitive goods in terms of transaction control policy, such as military equipment or certain dual-use goods, whose trade requires monitoring. For this reason, both European law and…

A foreign investor who wants to carry out an economic activity in Spain dependent on a non-Spanish company has several ways of making such investment: set up a Spanish subsidiary company or through a permanent establishment. The first would have a legal structure equivalent to any other company incorporated in Spanish territory, while the permanent…

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 on establishments affiliated with Premier Tax Free and Global…

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 submit The books that every entrepreneur must carry…