TAXES IN SPAIN. THE ROI (REGISTRO DE OPERADORES INTRACOMUNITARIOS)
A company or a person, a self-employee (“autónomo”), who issues or receives invoices of other countries of the European Union should apply its Register of intra-Community operators (ROI). Why should I request the ROI? For two reasons: In case you issue invoices to
TAXES IN SPAIN. SOCIAL SECURITY FOR SELF EMPLOYEES (AUTONOMOS)
In Spain there are several regimes in order to pay to the Social Security, but there are two main cases: “régimen general” and “autónomos”. The first one is for employees who aren´t shareholders or directors of the company with no
TAXES IN SPAIN. FORM 720 ABOUT ASSETS ABROAD
The form 720 is one of the most important obligations for tax residents in Spain. However it is quite unknown specially for foreigners who are tax residents in Spain for the first time. Maybe this is because most people has
TAXES IN SPAIN. THE VAT. THE SII
The SII (Suministro inmediato de información) The SII (Suministro inmediato de información) is the system of information that the Spanish Tax office has for some companies in relation with the VAT Who has to submit the information to the SII? Big companies, that
TAXES IN SPAIN: THE VAT. A GENERAL VIEW
TAXES IN SPAIN - FINANCIAL ADVISORS IN SPAIN The VAT, “IVA” in Spanish, is the indirect tax with similar structure as in other European countries. These are the main features of this tax (updated 2021). Which are the tax rates? There are three