View pdf Personal Income tax return for the year 2023 - Special Tax Regime for impatriates art 93. Ley IRPF (Personal Income Tax Law) Índice ESCURA would like to inform you that the period for filing the Personal Income Tax Return and the Wealth Tax Return for 2023 has started for taxpayers under the special regime [...]
Escura’s International Legal Alliance TAGLaw Named “Elite” by Chambers & Partners for 11th Year Escuras’s international legal alliance, TAGLaw®, has once again been recognized by Chambers & Partners as “Elite” for 2024—the highest ranking awarded to legal networks and alliances. This is the eleventh time TAGLaw has received the distinguished “Elite” designation since Chambers & Partners began ranking legal networks and alliances in 2013. TAGLaw was also invited provide the introduction [...]
View pdf Remote working in Spain Living in Spain but working for an overseas company Legal and tax requirements Social Security General rule: workers must pay social security contributions in the country of work (Spain). Exception 1: social security contributions can be maintained in the company’s registered country only when less than 25% of the work is performed in Spain. Exception 2: social security contributions can be maintained [...]
View pdf Form 720: Informative return on assets and rights located abroad We would like to remind you that the deadline for filing the informative return on assets and rights located abroad (form 720) for the financial year 2023 is between 1 January and 1 April 2024. This tax reporting obligation on assets and rights located abroad is divided into three blocks: 1. Accounts in financial institutions located [...]
View pdf TAG Law | Best Lawyers Nominates Thirteen Lawyers from Practice in Sixteen Legal Specialties Best Lawyers, a publishing company specialising in the evaluation of professionals in the legal sector, has published its guide for Spain 2024. In this guide, 13 lawyers from Escura have been nominated. The nominated lawyers have received 16 awards in the following specialties: Corporate Governance and Compliance, Data Protection, Tax, Corporate Law and Mergers and [...]
Best Lawyers Nominates Thirteen Lawyers from Practice in sixteen legal specialties Best Lawyers, a publishing company specialising in the evaluation of professionals in the legal sector, has published its guide for Spain 2024. In this guide, 13 lawyers from Escura have been nominated. The nominated lawyers have received 16 awards in the following specialties: Corporate Governance and Compliance, Data Protection, Tax, Corporate Law and Mergers and Acquisitions, Real Estate Law, Banking [...]
Consulte pdf Form 232 – Submission in November (Informative return on related-party transactions) Escura reminds you by means of this informative flash the obligation to submit the Form 232 on Informative return on related-party transactions and on transactions and situations relating to countries or territories classified as tax havens. Remember that this obligation was approved by the Order HFP/816/2017, of August 28th, published in the Bulletin (BOE) on August 30th, [...]
“TAG LAW” publishes an article by Escura - Spain Implements EU Directive 2019/2121 with New Regulations on Corporate Structural Modifications Check the appearance © La presente información es propiedad de Escura, abogados y economistas, quedando prohibida su reproducción sin permiso expreso. Contact escura@escura.com 934 94 01 31 Our offices → Barcelona → Madrid → Tarragona Follow us [...]
view pdf Spain Implements EU Directive 2019/2121 with New Regulations on Corporate Structural Modifications This post briefly explains Spain's implementation of EU Directive 2019/2121 and the corresponding new regulations concerning corporate structural changes in mergers by the Royal Decree-Law, which amends Law 3/2009 on structural changes of capital companies (LME). The Royal Decree-Law, effective from June 29, 2023 incorporates Directive (EU) 2019/2121, issued by the European Parliament and the Council [...]
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