THE SECOND CHANCE L AW IN SPAIN ARTICLE SUPPLIED BY WELEX LAWYERS & ACCOUNTANTS Once an agreement has been reached, and the conditions of the debts have been improved in such a way that the debtor can pay them, an insol vency administrator is appointed. This is the person responsible for manag ing and administering…
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EXPERT ADVICE – May/June 2022
VAT ON TOURIST ACCOMMODATION IN SPAIN ARTICLE SUPPLIED BY WELEX LAWYERS & ACCOUNTANTS The rental of a property in Spain can be exempt from VAT (IVA) but also sub ject to different VAT rates, specifically 10 per cent or 21 per cent depending on the type of property and services provided to clients. The VAT…
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EXPERT ADVICE – May June 2023
The “declaración de renta” is the annual income tax return that taxpayers in Spain have to present to regularise their situation for the previous finan cial year. Personal income tax (IRPF) is levied on all income obtained during a financial year, including for salaried employment (payroll), self-employed income, and other income such as rents, dividends,…
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