The Kreston Iberaudit Transfer Pricing team, in this first publication, is providing details on key issues regarding the penalties that apply to failure to comply with documentation obligations in terms of transfer pricing, as per the regulations on Corporation Tax (Impuesto de Sociedades – IS).
The successive cases of natural persons who, through the creation of the colloquially denominated “patrimonial” companies, expected obtain tax savings have recently jumped into the media. This typology of mercantile society has been used for the possession of assets for personal use and the billing [...]
On April 1, the income and equity campaign for the year 2018 began, with the deadline ending on July 1, 2019. It is important that when preparing your statement, review the tax information that can be obtained from the AEAT website and verify the content [...]
Due to the recent surge in the number of software platforms dedicated to the provision of intermediary services in tourist rentals conducted by individual entities, in addition to the new tax requirements these intermediary companies need to meet, we thought it would be appropriate to [...]