Withholdings to non-resident employees
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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 Income Tax (IRPF). In these situations, payers must enter the withholdings…

Deliveries of Goods Within the European Union
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Deliveries of Goods Within the European Union

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…

Obligations to operate in Spain through a branch
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Obligations to operate in Spain through a branch

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…

Tax Refund in Spain: how to do it step by step?
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Tax 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 on establishments affiliated with Premier Tax Free and Global…