Tax requirement changes for non-resident companies in Spain

Taxes Thursday, October 24, 2013
Tax requirement changes for non-resident companies in Spain

This year there have been some changes for those who have a non-resident company in Spain. The changes took effect from 1st January 2013 and mean that for the tax year 2013 there is no longer a requirement to present the Spanish tax declaration form 213 and certificate of fiscal residency.

The removal of the requirement applies to companies and their shareholders who are resident in countries:

  • That have double taxation treaties
  • Have an agreement with the Freedom of Information Clause

For the tax year 2013 income tax will only be payable by those companies:

  • Which are resident in countries that are considered to be tax havens and/ or
  • That have business here in Spain

However, not all obligations are removed. It is still mandatory for non-resident companies in Spain to have a fiscal representative here. This representative must be registered with the Spanish Tax Authorities in order to receive electronic notifications on the company’s behalf.

Companies need to be registered in the system, ‘Dirección Electrónica Habilitada’ or DEH according to article 4 of the Royal decree 1363/ 2010

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