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Monthly Archive for: ‘April, 2018’

  • Beneficial owner disclosure

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    20 Apr 2018 Order JUS/319/2018 of 21 March, approving the model for Annual Accounts to be deposited at the Registry of Companies, has introduced the obligation to disclose the ultimate beneficial owner, who directly or indirectly holds more than 25% of the corporate structure. This […]

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  • Inheritance Tax for non-EU residents

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    20 Apr 2018 Spain is formed of 17 different regions plus two autonomous cities that are each empowered to regulate and collect certain taxes, and inheritance tax in particular. Non-Spanish residents were not allowed to apply the regional law but the state law, normally less […]

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  • Income Tax campaign started 4 April

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    20 Apr 2018 The campaign for Spanish resident taxpayers to file the 2017 Personal Income Tax and Wealth Tax started last 4 April. Only electronic tax returns can be filed; personal assistance at the tax office will be available as from 10 May. The last […]

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