Tax Law law involves the legal rules which enable the State to exercise its tributary powers. Taxes or contributions are compulsory economic outlays that physical and legal (passive subjects) persons must pay directly or indirectly, and with which the State (active subject) finances its activity for common good.

Incentives and tax bonuses for SME in Spain

The new fiscal measures that benefit small sized entreprises or SMEs in Spain reduce the Corporate tax to as low as 20,25%.

Effects of the next fiscal Reform in Spain

The Preliminary Law on Fiscal Reform in Spain is creating a much more effective business competition aimed at both self-employed workers and businesses. The Reform proposes changes to tax on companies (TC), tax on the income of individuals (TII), tax agency, and VAT regarding e-commerce.

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Consequences of the Fiscal Reform in Spain for Self-Employed Workers

The fiscal reform in Spain implies a lowering of tax withholdings for self-employed people whose annual income is lower than 12.000 €. Self-employed workers can benefit from these measures beginning on the 1st of July 2014.

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Taxation on the purchase of property under the new fiscal reform in Spain

The cuts to tax benefits planned in the draft of the Spanish fiscal reform will affect property acquired before the 31st of December 1994, experts thus expecting a rise in sales.

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Deductions Relating to Income Tax with the New Tax Reform in Spain

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.

International Taxation and Customs Control in Spain

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.

Obtaining a Residence Permit by Investing in Spain

Mariscal Abogados participated in an interview on Spanish television and explained how to acquire the Spanish residence permit after the adoption of the Law of Entrepreneurs.

Requirements and conditions for foreign investors to obtain the spanish residence permit

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.

Foreign Nationals’ access to the Schengen Area

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.

Application for Residence Authorization in Spain

Those foreign nationals who wish to enter or reside in Spain, or those who already reside in Spain, will experience the increased ease of entrance into and residence in Spanish territory for economic-interest reasons according to the Law to Support the Entrepreneur and Internationalization (Law).  The models already exist for the application for residence authorization for […]