Server as a permanent establishment in Spain
Decision V0066-18 dated 17 January 2018 sets forth that a server located in Spain may constitute a permanent establishment in Spain for the purposes of Corporate Tax.
Telework in Spain: a tool for expansion
Telework in Spain offers extensive advantages for companies in the early business stage and in the geographical expansion stage on a national and international level, with the main aim being to reduce costs in physical infrastructure investments.
Temporary incapacity in Spain (TI): reports and notification timeframes
When an employee is unable to work, whether regarding common contingencies or a workplace accident, companies may have doubts about the kind of reports of temporary incapacity in Spain and about the established timeframes in which to send them to the Social Security.
Specific transfer pricing documentation in Spain
The information contained in the documentation to be made available to the taxpayer in the event of a request from the Tax Agency, varies depending on the net turnover of the companies.
New definition of Digital Permanent Establishment – digital economy taxation
On 21 March 2018, the European Commission put forward a proposal for a Community Directive to regulate the taxation of companies with a significant digital presence and adapt the concept of Permanent Establishment to the Digital sphere (Digital Permanent Establishment).