Tax and trade guide: Spain. by Arthur Andersen & Co.

Cover of: Tax and trade guide: Spain. | Arthur Andersen & Co.

Published in [Chicago] .

Written in English

Read online

Places:

  • Spain.

Subjects:

  • Taxation -- Law and legislation -- Spain,
  • Industrial laws and legislation -- Spain

Edition Notes

Book details

SeriesIts Tax and trade guide series
Classifications
LC ClassificationsLAW
The Physical Object
Paginationiii, 160 p.
Number of Pages160
ID Numbers
Open LibraryOL5301118M
LC Control Number72082753

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Additional Physical Format: Online version: Arthur Andersen & Co. Tax and trade guide: Spain. [n.p.] c (OCoLC) Document Type: Book: All Authors. IIBB: 1%-4% (industrial), %-5% (commerce and services) and %-8% (commission and intermediation) VAT: 27%, %, 0% Effective: % Bonaire, Sint Eustatius and Saba.

Services: 4%–6% 30%, 25%, 22%, 18%, 10%, 7%, 5%, 0% PIS-PASEP: %, % COFINS: 3%, % 16%, 10%, 6%, 5%, 3% 11%, 4%, 2%, 0%. those three have been joined by additional tax guides on more-specific topics, including the Worldwide Estate and Inheritance Tax Guide, the Worldwide Transfer Pricing Reference Guide, the Global Oil and Gas Tax Guide, the Worldwide R&D Incentives Reference Guide, the Worldwide Digital Tax Guide and the World­ wide Capital and Fixed Assets Guide.

Trade tax Capital gains taxation Double taxation relief Anti-avoidance rules Administration Other taxes on business. Withholding taxes. Dividends Interest Royalties Branch remittance tax Wage tax/social security contributions.

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Tax and trade guide: Spain. book If taxes on that income exceed $1, per year, you may be required to pay quarterly estimated taxes.

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Temporary differences occur because financial accounting and tax accounting rules are somewhat inconsistent when determining when to record some items of revenue and expense.

Because of these inconsistencies, a company may have revenue and expense transactions in book income for but in taxable income foror vice versa.

Two types of temporary differences [ ]. Wage tax/social security contributio ns Other. Indirect taxes. Goods and services tax Capital tax Real estate tax Transfer tax Stamp duty Customs and excise duties Environmental taxes Other taxes.

Taxes on individuals. Residence Taxable income and rates Inheritance and gift tax Net. This tax relief was also available for tax periods starting in andbut it could only be availed of if the requirement that the taxpayer’s staff levels were maintained or increased was met.

Due to the tax reform made with Royal Decree Law 12/, this tax relief was repealed effective 31 March See our guide to taxes in Spain for more information on VAT in Spain. The confusion over credit notes Issuing credit notes as a negative invoice within the normal sequential system of a business is common practice, but it does not comply with Spanish legislation.

Under current Spanish Corporate Income Tax regulations, interest paid to the lenders will not be subject to any withholding or deduction, provided that the lenders are lending entities or financial credit establishments entered on the special registries of the Bank of Spain and have their registered office in Spain, or entities resident in the.

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If you trade within the European Union, and your clients are VAT registered in their country of origin, you may under certain circumstances not charge Spanish VAT on your supply.

Exporting to Spain Department for International Trade Regularly updated guide for British companies looking to do business in this country.

The guide offers an export overview and highlights the challenges and opportunities for UK businesses in Spain. It also gives guidance on start-up issues, legal considerations, tax, customs and entry. Pablo Renieblas. Deloitte Spain.

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Wealth taxes, such as capital gains and inheritance tax, account for about 4% of GDP as ofand are relatively under-represented in Britain, as compared to France and Spain.

Capital gains tax in the UK. Capital gains tax (CGT) is charged on the difference between the sale price and purchase price on a number of different assets.

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NW. Special features for trade tax. There are a number of differences between the income subject to trade tax and to corporation tax. The most significant is the trade tax disallowance of one-quarter of the interest costs, including interest implicit in leasing, rental, and royalty charges.

Banks have an exemption from this interest disallowance. The taxation of RSUs is a bit simpler than for standard restricted stock plans. Because there is no actual stock issued at grant, no Section 83 (b) election is permitted.

This means that there is. Mexico has free trade agreements with over 50 countries, including the European Union (EU), Japan, and many other countries around the world, placing more than 90% of trade under free trade agreements. Mexico has been on a reform path for a number of years, privatising, deregulating, and cutting back the role of government.

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4 SECTION 1: INTRODUCTIONSECTION 1: INTRODUCTION Tax appetite: Individuals and businesses can reduce the amount of taxes owed by using tax a tax credit to have any value, though, the individual or business must actually owe taxes.

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