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When am I a tax resident in Spain? How do I calculate the 183 days?

According to the Law 35/2006 on Personal Income Tax and other Spanish tax legislation, an individual becomes a tax resident in Spain if any of the following circumstances apply: Spend more than 183 days in Spain, during a calendar…

Penalties for Spanish companies for not implementing an ethical or whistleblowing channel

In Spain, Law 2/2023, of 20 February, regulating the protection of persons who report regulatory infringements and the fight against corruption, establishes that all companies with more than 50 employees and organisations that manage public…

Leonardo Cárdenas receives the award for associative collaboration at the 35th AEDAF National Congress 2023

On October 27th, 2023, our Tax Partner, Leonardo Cárdenas Armesto, won the 2023 prize for associative collaboration awarded annually by the Spanish Association of Tax Advisors (AEDAF) to the tax advisor of the year, in recognition of his profile…

Tax Alert | VAT. Main communications to be made in November

Import VAT: Deferral regime for the payment of import VAT quotas During the month of November it is possible to opt for the application of the import VAT deferral regime, effective from January 1st, 2024. It will be extended for the…

Does the “empadronamiento” in Spain imply tax residence in Spain?

If being “empadronado” (registered) implies consequences and fiscal obligations to the Tax Administration, just for the fact of having municipal registration is a recurring question that many citizens frequently ask. First, it’s…

AGM Abogados distinguished once again by IFLR1000 ranking

In its 2023 edition, the prestigious legal directory IFLR1000 has selected two areas of AGM Abogados in the “Notable” category in its renowned ranking for Spain: The M&A area maintains its position in the ranking for the fifth…

Legal solutions for unpaid debts in Spain

One of the main problems every company must deal with is the claim for unpaid receivables. Informal reminders, by telephone or e-mail, are usually followed by a letter of formal notice. But if these reminders do not work, in Spain it is necessary…

Without time limits: The Supreme Court protects temporary residence in Spain, even if there are long-term absences from the country

The Supreme Court has declared null the article of the Immigration Law that allowed the termination of temporary residence permits when there had been absences from Spain for more than 6 months within a period of 1 year. Without going into depth…

Frequent asked questions: residence permit in the audiovisual industry

1. If the person is coming to Spain for a period of less than 90 days, should he/she apply for visa? And in this case, what type of visa should be applied for? Only nationals of countries where there is no visa requirement should apply for…