We assist our clients during the buying or selling process and offer after-sales services and consulting.
Tax Services for Non-Residents
We take care of the taxation of non-residents in Spain by managing their presentation through the Spanish Non-Resident Tax (IRNR). This is a direct tax established in Spain, which taxes the income obtained by natural and legal persons not resident in Spanish territory. This service includes representing you before the Spanish tax authorities and ensuring your compliance with Spanish tax legislation.
This taxation is regulated by Royal Decree 1776/2004, dated July 30 and by Royal Legislative Decree 5/2004, dated March 5.
Residents must pay income tax in Spain on all income and rents generated globally. This makes its total taxation in the Spanish territory much higher. This tax records most of the activities, returns and profits that the individual obtains.
Each company has a different constitution process, we advise you to consult each legal type to know the necessary steps for the adoption of its legal personality.
The procedures for the constitution of a company of a general nature would be the following:
- Directorate-General for Industry and SMEs: Company name
- Central Commercial Register: Negative certification of the company name
- Notary: Public deed
- Departments of Finance of the Autonomous Communities: Tax on property transfers and documented legal acts
- Provincial Commercial Registry: Registration of the company in the Registry
- Tax Agency (AEAT): Tax identification number
- Special Registers: Entry in Special Registers
- Notary: Notarial Act
Corporate Accounting studies the accounting particularities presented by the legal-commercial regulation of companies such as: the constitution of the company, capital increases and reductions; dissolution of companies, merger, etc.
ADVISORY ON INSPECTIONS
In our office before the actions of inspections of the Spanish Tax Agency or Social Security we take care of giving coverage and support to our clients defending their interests in the actions of inspections, such as the minutes of settlement of Social Security contributions or the acts of labor infraction.
Most taxpayers do not know how to deal with a tax inspection.
When a communication of initiation of inspection actions is received, it is very important to be clear and verify the scope of said tax inspection.
There are many reasons why you or your company may be subject to a Tax Inspection. Some of them may be to check:
- The origin of a VAT refund,
- The obligatory record books,
- Tax imbalances,
- The reality of deductible expenses,
- Intra-Community transactions,
- Some income tax items (deductions, capital gains or investments),
- And so on.
If you receive a communication of initiation of inspection actions, it is very important to be clear and verify the scope of said tax inspection… And above all immediately contact us.