In case of tax avoidance, owners of a Spanish property receive heavy fines, and may also face refusal to a residence permit extension, deportation from Spain and a ban on visiting other EU countries. The municipality can block existing accounts, as well as confiscate property, the value of wh...
Spanish legislation envisages the possibility that natural persons who acquire their tax residence in Spain as a consequence of their transfer to this country may opt to pay tax applying the rules of the Non-Residents麓 Income Tax Act during the fiscal year in which the change of residence ...
This distinction, as we mentioned,is merely fiscal in nature, and has nothing to do with the residence permit you may have to live legally in the country. This means that you may or may not have obtained a formal residence permit, but if you meet the requirements we will now discuss,you...
lives in Spain. Residence is determined on a full-year basis; Spain recognizes no change of residence during a fiscal year. A Spanish national who gives up Spanish tax residence is nonetheless considered a Spanish tax resident for the next four years if the new tax residence is in a tax ...
certificate on the basis that it was granted based only on his US nationality and considering there was other evidence showing his tax residence in Spain (the aforementioned wealth and economic links), whilst he had not been able to prove any personal taxation at all in t...
Strong Abogados has expert advisors who can guide you regarding the proper distribution of assets, dividends, and salaries, as well as where to determine residence in order to optimize your overall tax burden. As of January 1, 2023 a reduced tax rate of 23% was introduced for entities whose...
国际税收(双语)：chapter 3 Tax residence Chapter3．Taxresidence Generaltheories Outlinesofmaincontents InternationalTax 1 Generaltheories Taxresidence;Taxresidentandnon-resident:definition typesoftaxresidents InternationalTax 2 Definingresidence1.ResidenceofIndividuals Residencestandardfeatures:certainty,simplicity,...
Residence issues Non-Residents (Expats) without a permanent establishment Non-Residents (Expats) permanent establishment Special assessment on property Non-Residents (Expats) Value Added Tax Non-Residents (Expats) procedure of VAT refund applications ...
The firm is not known to be involved in the court case, according to El País. Shakira, who is arguing that she did not change her legal residence to Barcelona until 2015, is reportedly looking to leave the Catalonian city and the country anyway. After a public breakup with her partner,...
What are the tests for determining residence of business entities (including transparent entities)? + Do tax authorities in this jurisdiction target cross border transactions within an international group? If so, how? + Is there a controlled foreign corporation (CFC) regime or equivalent? + Is...