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Publications

Transfer Pricing Newsletter, February 2020

Focus of 2020 General Tax Control Plan on Related-party Transactions and Transfer Pricing.

Publications

Transfer Pricing Newsletter, November 2019

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).

Publications

Patrimonial / professional companies

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 [...]

Publications

Individual Income Tax Campaign 2018

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 [...]

Publications

VAT on holiday homes

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 [...]

Publications

Taxes in Latin America, Portugal, Spain

Kreston Guide to Taxes in Latin America, Portugal, Spain – 2019 (Spanish Version)

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