Flash di Consulenza Fiscale

    For those employees who must travel abroad to carry out their job, the regulations of the Spanish Personal Income Tax (IRPF) include two different regimes that allow a part of their salary to be exempt from taxation in Spain. However, although the regime provided for in article 7p of the Personal Income Tax […]

    Dal 1 di gennaio 2020, entrano in vigore le misure sul’ IVA nel traffico intracomunitario di merce che spiegammo a continuazione. Spagna dovrà inserire queste regole sulla legislazione interna prima della data detta in precedenza, non ostante, si capisce che l’attuale situazione politica farà difficile che la scadenza sia rispettata.   Merce in […]

    For years, the Spanish tax authorities have imposed on companies established outside the EU that plan operating in Spain the obligation to appoint a tax representative with residence in Spain to represent them in their relations with the Tax Administration. This obligation implies, among others, an important extra cost for these companies compared […]

    Commission calls on Spain to abolish the obligation imposed on non-resident taxpayers to appoint a tax representative The Europrean Commission decided on 25th July 2019 to send a reasoned opinion to Spain for obliging non-resident taxpayers to appoint, in certain cases, a tax representative domiciled in Spain. This can result in extra costs and […]