In the recent resolution 5537/2021 of 20 December 2021 (Rec. n.º 537/2018) of the Administrative Chamber, the National High Court considers that the most appropriate method for the valuation of related-party transactions is the transactional net margin (hereinafter, “TNMM”) argued by the Tax Administration, instead of the comparable uncontrolled price method (hereinafter, “CUP”) applied by […]
The advantages of a Holding Company may not be very clear to the partners of a firm. In many cases, the partners are usually only concerned about their profits: how much, when and how they will receive their income (especially if they are not employees). How the firm or the group of firms of which they are […]
Do you have an e-commerce and sell products and services in several countries? If your answer is yes, then it is important for you to know that the modifications affecting the VAT Law came into force in July 2021, stating that you will now have to file Form 369 and register in the One-Stop-Shop (OSS) by filling the Form 035. In this […]
Do you have an e-commerce and sell products and services in several countries? If your answer is yes, then it is important for you to know that the modifications affecting the VAT Law came into force in July 2021, stating that you will now have to file the Form 369 and register in the One-Stop-Shop (OSS) by filling the Form 035. In […]
Are you an entrepreneur selling products or services in different countries of the European Union? If your answer is yes, then you should know about the special One-Stop-Shop (OSS) VAT regimes. In this post we will tell you what they are, when they apply and how they affect the e-commerce of products and services. What is the One-Stop-Shop (OSS) […]
Are you an entrepreneur selling products or services in different countries of the European Union? If your answer is yes, then you should know about the special One-Stop-Shop (OSS) VAT regimes. In this post we will tell you what they are, when they apply and how they affect the e-commerce of products and services. What is the One-Stop-Shop (OSS) […]
Do you own a foreign company and are you going to carry out commercial activities in Spain? It is likely that you will have to get registered in the Value Added Tax (VAT), and that you will have to appoint a VAT fiscal representative. In this post, we’ll tell you what a VAT fiscal representative is, which […]
Do you own a foreign company and are you going to carry out commercial activities in Spain? It is likely that you will have to get registered in the Value Added Tax (VAT), and that you will have to appoint a VAT fiscal representative. In this post, we’ll tell you what a VAT fiscal representative is, which […]
Where is home rental regulated in Spain? In general, the renting of houses in Spain is regulated by the Urban Rental Law or rental law, which regulates the renting of places for housing and other uses (such as commercial stores, industrial buildings, offices, etc.). The first thing you should know is that, when it comes to the […]
Where is home rental regulated in Spain? In general, the renting of houses in Spain is regulated by the Urban Rental Law or rental law, which regulates the renting of places for housing and other uses (such as commercial stores, industrial buildings, offices, etc.). The first thing you should know is that, when it comes to the […]
IR Global members offer jurisdiction-specific advice on how you can adapt to succeed in the hybrid working environment. In the following pages you will hear from 45+ IR members who […]
The Spanish real estate market is changing to adapt to the situation. Segments such as hotels and retails have been affected by the restrictions on mobility and the closures of businesses, while others such as residential rentals are being boosted due to the increase in the supply, since many owners who used to rent their […]
