­

Flat Rate at Social Security

Something that previously we just saw on telephones, now comes to Social Security. The flat rate. For those who are not really aware of what this consists of, please keep on reading to find out more about it.

Changes in the requirements for the acquisition of the Spanish nationality by residence

From October 15th, 2015 certain amendments have been introduced in the process to be followed and the requirements for the acquisition of the Spanish nationality by residence.

Local Capital Gains

We commonly know the strict concept of capital gains as the Tax Increase in Value of Urban Land; yet, by this means it is just another direct tax, within instant, municipal accrual and voluntary establishment by town halls, who are entirely responsible for the management of this issue.

Who are Non-Resident Income taxes for?

Non-resident Income Taxes are to be payed by non-resident physical individuals and entities in Spanish territory, as long as these do not apply to PIT or passive Society tax payment. Hence, the only income to be taxed is the one withheld in Spain, being the rest of incomes taxed in the non-resident’s country of origin.