Icíar Martínez de Blas, tax advisor at B Law and Tax, provides with expert advice on the Spanish tax obligations when purchasing a house.

The binding ruling V0066-18 of the Spanish Tax Office analyzes the evidences which determine that a server located in Spain is a “Permanent Establishment” (PE), based on OECD rules.

In this case, a trading company resident in Ireland is planning to install a server in Spain in order to be close to its market. The server will be controlled from Ireland, and there will not be any employees in Spain. 

On October 19th 2017, the Tax Office published the CV 2669-17, which deals the obligation to submit a new informative declaration of assets and rights located abroad  with respect to a previously informed property when the variation in the exchange rate used to determine its acquisition value has led to an increase in the value of the asset of more than EUR 20.000.

On March 9th,  Ms. Inmaculada Pineda, an expert in this issue and partner of the Firm, will explain with a practical approach, tax issues to be considered with regard to expatriate employees: Tax residence and Wage Taxes, Tax obligations, Tax benefits: exemption of the Article 7 p) of the Personal Income Tax Law and "Expatriation Premium", and other key points for an adequate tax treatment of the expatriate from the employer company point of view.