
Annual declaration of operations with third parties (Model 347)
During the month of February, the Annual Declaration of Transactions with Third Parties, Form 347, must be presented, in which the transactions carried out with third parties in 2018 have been recorded when their joint amount…

Taxation on the income of non-residents from real estate located in Spain
According to the non-residents law, natural persons with real estate located in Spain must pay tax every year on the income obtained either from renting the property or, in the case of empty properties or those for personal…

Potential rebate of tax on inheritance and donations for non-residents
Application of the tax on inheritance and donations (hereinafter ISD) bears a number of difficulties which essentially lie in establishing the legislation applicable to every mortis causa transfer.
Indeed, since this is…