The new tax reform in Spain lowers the income tax by about 12.5% and provides a deduction for taxpayers with large families, elderly family members, or disabled dependents. This means that these taxpayers will be able to deduct about 1,200 Euros per year, an amount which, depending on the case, may increase.
Regarding International taxation and customs control in Spain, certain concepts have been highlighted such as the abusive use of internal and international regulations, the control actions, the transfer prices as well as other control measures.
The residence permit, which allows foreign investors to reside and work in Spain, is not difficult to obtain. Foreign investors and entrepreneurs may apply for a residence permit if they meet certain legal requirements, and the investment lasts for the entire duration of their stay in Spain.
Spain passed the Internationalization and Entrepreneur Act, Law 14/2013, which allows foreign investors to obtain a specific permit that allows them not only to work in Spain but also to travel within the Schengen area.
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