Supreme Court clarifies the rules of tax residence in income taxation
Suprema Court clarifies the rules of tax residence in income taxation The STS 2735/2023 ruling by the Supreme Court sets an important precedent regarding fiscal […]
Tax advantages of investing through a Holding Company
Tax Advantages of Investing Through a Holding Company As an investment planning and tax advisor at Moya & Emery, I frequently work with clients who […]
Formal obligations for individuals and legal entities carrying out an economic activity
Formal obligations concerning Personal Income Tax (IRPF), Value Added Tax (IVA), and accounting for individuals and legal entities in Spain This article provides a detailed […]
Sentencia del TS sobre la determinación del valor de mercado de operaciones vinculadas en Sociedades
El Supremo sentencia que es contrario al principio de competencia determinar, en el Impuesto sobre Sociedades, el valor de mercado de operaciones vinculadas mediante el […]
Promotion of buildings: Economic Activities Tax (IAE) heading 833.2 and its tax implications
Promotion of buildings: Economic Activities Tax (IAE) heading 833.2 and its tax implications Heading 833.2 of the Economic Activities Tax (IAE) covers the activity of […]
Fiscal measures to keep in mind for your pending tax declarations
These are the fiscal measures approved by the Budget Law for 2023 that you should consider for your pending tax declarations The majority of the […]
Impatriates
Special tax regime applicable to workers/professionals/entrepreneurs/investors posted to Spanish territory. IMPATRIATES Individuals who acquire their tax residence in Spain because of their displacement to Spanish […]