View pdf Personal Income Tax Return for the Tax year 2023 ESCURA would like to inform you that the filing period for the 2023 Personal Income Tax Return and the Wealth Tax Return in Spain has started. The deadline to file the returns is 1 July 2024 unless the option to pay the returns is by direct debit, in which the deadline would be 26 June 2024. [...]
View pdf As of 1 January 2024, non-residents with property rented in Spain will be able to file an annual TAX return Ministerial Order HAC/56/2024, of 25 January, establishes substantial changes in relation to non-resident returns for property rentals. Until the publication of this Order, non-residents with real estate rented in Spain had to file a quarterly return per property in cases where the result was to [...]
Consulte pdf Bank Spain Declaration for 2023 We would like to inform you that 20th January 2024 is the deadline to file the Annual Bank of Spain declaration in relation to overseas incomings and expenses from the year 2023. This is an obligation which affects residents in Spain, both entities and individuals. Excluded from this obligation are service payment providers registered in the Bank of Spain; including credit and payment [...]
View pdf Non-tax residents with properties in Spain at their disposal must file a non-resident tax return before 31/12/2023. We want to remind you that individuals non-tax residents in Spain who own a property in the Spanish territory which is at their disposal (not rented nor used for economic activity) are subject to non-resident income tax on the presumed income. The presumed income is calculated by applying a 2% rate [...]
View pdf New start-up law in Spain with tax incentives for emerging companies and expatriates We would like to inform you that last December 22, 2022, the Startup Law (Law 28/2022, promoting the ecosystem for startups), was published in Spain, with tax incentives for startups and their investors, as well as other tax incentives for expatriates and others. This article will summarize the main tax incentives introduced in this [...]
See pdf Non-tax residents with properties in Spain at their disposal must file a non-resident tax return before 31/12/2022. We want to remind you that individuals non-tax residents in Spain who own a property in the Spanish territory which is at their disposal (not rented nor used for economic activity) are subject to non-resident income tax on the presumed income. The presumed income is calculated by applying a 2% rate [...]
