The VAT prorate rule
The prorate rule (general or special) is an adjustment which consists of calculating the proportion of transactions right to deduct VAT in relation to the total volume of transactions carried out in the year.
Sale of a property by a non-resident in Spain
On the sale of a property, provided that the transfer value is higher than the acquisition value, the capital gain generated must be declared for non-resident income tax purposes.
The new environmental taxes in the Waste Law
It aims to reduce the generation of waste and improve the management of waste that cannot be avoided, developing two new taxes to discourage less favorable management options.
The new application forms for Spanish Nationality by Residence have been approved
The new forms contain all the information necessary for the attribution of the name and surname under which the applicant will be registered, in order to speed up the registration of Spanish nationality by residence.
Indefinite employment contract for scientific-technical activities
The main objective of the new legal concept is to offer permanent contracts in a sector that is highly affected by temporary and precarious employment, such as Science, Technology and Innovation.