With this entry I update and consolidate previous ones, and thus we address the situation of the taxation of inheritances and donations of non-residents in Spain, reviewing the path taken since Law 29/1987 of December 18, on the Tax on Inheritances and Donations to the current situation that concludes, after passing through Law 26/2014, with […]
TAXATION OF INHERITANCES AND DONATIONS OF NON-RESIDENTS IN SPAIN Continue reading →
I have already expressed myself on other occasions regarding the complexity of the inheritance and gift tax, which is nowadays increased: A.- by the existence of different concurrent administrations and different partial regulations; B.- by the influence that the community regulations have had on it; C.- and by
THE ACCUMULATION OF DONATIONS. Continue reading →
The title of this entry should be understood in a non-technical sense, since closing a company, legally, is its dissolution and liquidation process, whose causes and procedure, we will try to explain in the following lines, focusing on those aspects that I consider most relevant and passing over them.
HOW TO CLOSE A COMPANY Continue reading →
In this post, we are going to make a reminder of what it means to process an inheritance. The first thing we must point out is the issue of deadlines, having to differentiate between fiscal deadlines and civil deadlines. a.- Fiscal deadlines. 1.-There is a fiscal deadline of 6 months from the date of the inheritance.
GUIDE TO PROCESS AN INHERITANCE Continue reading →
On April 22, 2019, the Official Gazette of the Community of Madrid published the ORDER of April 5, 2019, of the Ministry of Economy, Employment and Finance, which establishes the obligation to submit and pay electronically the self-assessment forms 600, 601, 620 and
THE 650 MODEL BECOMES TELEMATIC Continue reading →
It is a widespread saying, introduced into people's thinking almost as an unquestionable truth, that inheritances are very complicated matters. I am not going to deny that there are some inheritances that present more difficulties than others, but most of the time, those that are complicated are the ones
JAIME'S INHERITANCE. A CALL TO THE POLITICIANS IN THE ELECTION CAMPAIGN. Continue reading →
As announced in the press, with the typical grandiloquence of political marketing, Law 6/2018 of December 19 of the Community of Madrid introduces a series of fiscal modifications in the taxes that it has transferred. We are going to refer in this entry to the modifications that
TAX CHANGES IN THE COMMUNITY OF MADRID FOR 2019 Continue reading →
Credit compensation is one of the different variables of the counterparty that serves as coverage for a capital increase, together with monetary contributions, non-monetary contributions and the transformation of reserves and/or undistributed profits, and in the case of public limited companies, the conversion of obligations.
THE CAPITAL INCREASE BY COMPENSATION OF CREDITS Continue reading →
There are many questions that we receive in our office regarding the tax cost of a donation in the Community of Madrid, especially when it is a donation of money. In the entry of this same blog, entitled “DONATIONS OF MONEY IN THE COMMUNITY OF MADRID” and which can be found in the following section:
TABLE OF COSTS OF THE DONATION TAX IN MADRID Continue reading →
A few days ago, a lawyer and business consultant told me that some foreign investors had contacted him because they wanted to operate in Spain, carrying out their usual activities here. Because of the trust he has in me, he asked me, should we set up a branch or a subsidiary? My answer was almost
LEGAL FORMULAS FOR INVESTMENT IN SPAIN Continue reading →
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