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…

  A partir del 1 de enero de 2020, entrarán en vigor las medidas sobre el IVA en el tráfico intracomunitario que relacionamos a continuación. España debería incorporar estas reglas a su legislación interna antes de la citada fecha, sin embargo, entendemos que la actual situación política hará difícil que dicho plazo se cumpla.  …

    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…