What effect will the lockdown have on tax residency? Both the Spanish government and Tax Agency have failed to address this issue. Days spent under lockdown will not count towards tax residency in countries like Germany or France. AUTHOR: Andreu Bové, Tax Advisor Bové Montero y Asociados BOVÉ_CINCODÍAS_210520   The lockdown imposed by our governments…

Board of directors: personal income tax exemption on income earned abroad   AUTHOR: Francisco Javier Rodríguez. Tax Manager Bové Montero y Asociados   In light of the National High Court pronouncing in favour of the taxpayer, and while we await the Supreme Court’s judgment, it may be premature to rule out the possibility of directors…

  Global mobility after COVID-19 On 8 May, Bové Montero y Asociados organised a webinar in collaboration with the British Chamber of Commerce in Spain. The global crisis caused by COVID-19 has affected all businesses to a greater or lesser extent, and one of the biggest impacts has been the restrictions on employee mobility. Last…

Now more than ever is a time for solidarity, and at Bové Montero y Asociados we have launched an initiative to help fight the effects of COVID-19 in Spain. Since the crisis began, we have been looking at ways of collaborating in different areas to give something back to society.   Our offices receive a weekly…

We highlight some of the latest tax measures introduced by the government, with effect from 23 April 2020:   1. Reduced 0% VAT rate for specific medical equipment. Zero-rate VAT will be applied to supplies of goods, imports, and intra-EU acquisitions of goods when the recipients are hospitals, clinics, public bodies, or private centres that…

  From 23 April 2020, electronic books, newspapers, and magazines will be taxed at 4% VAT.   Until now, the Spanish Tax Agency had repeatedly responded to queries by applying a higher VAT rate compared to goods supplied in printed format, only allowing the 4% VAT rate for books that had been transferred to reading…

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