Taxation of non-resident artists and sportsmen and sportswomen


Spanish Tax Authorities has prepared certain guidelines that are communicated to facilitate voluntary compliance with tax obligations related to the performances of artists and sportsmen and sportswomen who are not resident in Spanish territory, with the aim of reducing litigation

Are you aware of the tax implications of tourist flats in Spain?


A non-residential rental agreement is primarily intended for a purpose other than satisfying the tenant's permanent housing needs. This is the case for renting out tourist flats. When you rent out tourist flats in Spain, you have the option of

Spanish VAT use and enjoyment rule significant change


Recently, the Spanish Government approved the General State Budget Law that implements significant changes in the Spanish VAT, specially with respect of the “use and enjoyment rule” which will has been greatly reduced. The main modification is that for

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