In the case of a reduced sales volume, the tax rate of the company’s country of origin is applied. However, if it exceeds the threshold of €35,000, in the case of Spain, the invoices must be issued with the tax rate corresponding to Spain.
The aim of work experience contract in Spain is to enable the employee to gain experience in a field connected with his/her studies. These contracts have a minimum duration of six months and a maximum duration of two years.
All entrepreneurs who are active in Spain must authenticate their accounting records in electronic format and online within a period of four months from the date on which the financial year ends.