The great interest of savers and investors in real estate assets has tax implications in Spain, as it is necessary for real estate leasing activities to be considered as an economic activity. Without this qualification, tax benefits such as exemptions and tax burden reductions are lost. For example, in the case of Personal Income Tax… Continue reading Tax advisor: Is it necessary to have an employee for renting to be considered an economic activity?
Tag: Employee
Tax advisor: Change of criteria in the Spanish impatriate regime: employment income resulting from the shares granted to employees but generated prior to the transfer to Spanish territory is not subject to taxation in Spain
The General Directorate of Taxes, in its recent binding consultation V0813-23, dated April 5, 2023, sets forth a new criteria for taxpayers under the impatriate regime, with respect to the taxation of long-term remuneration programs granted before moving to Spanish territory (Share Incentive Plans, Performance Shares¸ Stock Options, etc.). In the following, we will summarize… Continue reading Tax advisor: Change of criteria in the Spanish impatriate regime: employment income resulting from the shares granted to employees but generated prior to the transfer to Spanish territory is not subject to taxation in Spain
