Publications
Advertising Calls: Why do they have my data and how can I avoid it?
More and more frequently we receive telephone calls for advertising purposes without having given our prior consent. How is it possible that these companies have our personal data? What can we do to avoid this?
Taxation of Foreign Nationals with Long-Term Residence in Spain and Income from Countries of Origin
1. Tax Residence in Spain
Tax residence is mainly determined according to the Personal Income Tax Law (Law 35/2006):
- Staying more than 183 days during the calendar year in Spanish territory.
- Having in Spain the main nucleus or the base of your activities or economic interests.
- Your spouse and minor children habitually reside in Spain (unless there is proof to the contrary).
Is it compulsory to keep accounting books in Spain?
In Spain, the keeping and legalisation of accounting books is a legal obligation for commercial companies, regulated by the Commercial Code, the Capital Companies Act and other accounting and tax regulations.
Accounting obligations of the self-employed in Spain
The self-employed are not obliged to keep business accounts, with some exceptions, but they do have to comply with tax obligations depending on their personal income tax regime: direct (normal or simplified) or objective (modules).
The transposition of Directive (EU) 2020/1828 and its impact on collective actions in Spain
Directive (EU) 2020/1828 of the European Parliament and of the Council of 25 November 2020 on representative actions for the protection of the collective interests of consumers is a regulatory milestone in the configuration of European procedural law. Its main objective is to harmonise and strengthen the mechanisms for collective protection against infringements of EU law that harm consumers.
The Importance of Good Accounting to Understand Your Business Performance
1. Introduction
Good accounting is a cornerstone of any business, regardless of size or sector. Accurate and timely accounting information allows entrepreneurs to know the true financial situation of their business, make informed decisions, comply with legal and tax obligations, and plan strategically for the future.
Other types of Visa for Entrepreneurs
Without prejudice to the above, it should be noted that, in addition to the general cases of residence permits (i.e. temporary non-profit residence, residence for family reunification, residence for nationals of a Member State of the European Union, ...), the Entrepreneurs Act itself provides for other types of permits of a similar nature. Thus, there are currently the following options:
What are the differences between a simplified invoice and an ordinary invoice?
The invoice is traditionally defined as an official document that serves as a record of commercial transactions, whether they are the sale or purchase of products or the provision of services.
What is an electronic invoice and when is it mandatory?
An electronic invoice is a digital document that meets the same legal requirements as a paper invoice, but is issued and received in electronic format. To be considered valid, it must guarantee the authenticity of its origin and the integrity of its content, which is achieved through the use of advanced electronic signatures or electronic data interchange (EDI) systems.
