23.102017
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3
accountant Marbella

The deductibility of the provisions for risks and expenses: Deductibility accountancy versus Tax purposes in Spain

Let’s take into account the situation of a company in Spain that is selling and distributing products to professionals providing a guarantee to end consumers. Are the corresponding accountancy provisions deductible for the company’s taxes in Spain? On a daily basis, the accountants of our law firm in Marbella are approached with Spanish accountancy and…

16.082017
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6
Inheritance tax in Spain

Spanish Inheritance less than 250,000 euros will not pay inheritance taxes in Andalucía

The Spanish region “Andalucía” legislation on inheritance procedures has suffered an interesting change in the application of the autonomic reduction for spouse and direct relatives by inheritance. New legislation on Spanish Inheritance Tax in Andalucía came into force on 1st January 2017. Thus, an autonomous reduction is established for Andalusia for spouses and direct relatives…