The Spanish National High Court upholds the Tax Administration challenging the selected transfer pricing method

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 […]

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Advantages of a Holding Company: when and why they should be created

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 […]

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Tax Form 369, One Stop Shop (OSS) Vat Returns

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 […]

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Tax Form 369, ONE STOP SHOP (OSS) VAT RETURNS

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 […]

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Special One-Stop-Shop VAT schemes

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) […]

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Special One-Stop-Shop VAT schemes

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) […]

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Do you want to rent the property you’ve bought in Spain? This is what you should know

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 […]

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Do you want to rent the property you’ve bought in Spain? This is what you should know

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 […]

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Reasons to invest in real estate in Spain

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 […]

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