29680 Estepona (Málaga)
Phone: 951 70 55 61 - Tel/Fax: 952 79 68 24 - Cell: 627 13 91 51
info@gestoriaestepona.com - www.gestoriaestepona.com
Fiscal Advice, Bookkeeping, Taxes
We offer the following services to individuals and businesses.
NON-RESIDENT INCOME TAX
Owner of a property for personal use
A person who does not have fiscal residence in Spain but owns urban real estate in this country is obliged to pay non-resident income tax, local tax and property tax.
When the property belongs to a married couple or to more than one person, each person is an independent taxpayer, and must file an individual tax return.
This tax must be paid before the 31st December of any year where you pay the previous fiscal year.
This means, in 2012 for example, tax payment corresponding to 2011 must be lodged with Hacienda (Spanish Tax Office) before the end of 2012.
Wealth Tax has been eliminated since the 2008 tax year.
Should you require ours services and/or more information, please do not hesitate to contact us.
We can also arrange the payment of your property tax and/or vehicle tax (These are taxes charged every year by local Councils and paid by property/vehicles owners).
OTHER TAXES (Glossary):
-- Inheritance and gift tax
-- Capital Gains
-- Transfer Tax and Stamp Duty
-- Property Taxes (local rates ; IBI, rubbish collection etc)
-- I.A.E (just for large businesses)
BUSINESS START UP
There are various options to be considered depending on the type of business, which should be studied in detail.
Herewith, some examples :
* Self-employed (called "autonomo)
* Limited Company (called "Sociedad Limitada")
* Sociedad Civil (for two autonomos, or an investar and a self trader)
* Branch Office
Please be informed we have fixed fees to setting up any type of business and fixed monthly fees for book keeping, filing taxes and monthly payrolls .
USEFUL INFORMATION ABOUT VAT
Is A Tax Identification Number the same as A Tax Identification Number and Value Added Tax Number?
No. The Tax Identification Number is needed by individuals or legal persons to perform any relation of nature or of a tax relevance, whereas the Tax Identification Number and Value Added Tax Number is necessary to carry out specific Intra-Community operations.
Who must have a Tax Identification Number and a Value Added Tax Number?
The Tax Identification Number and Value Added Tax Number will be assigned, with some exceptions, to the following people or organizations:
1. Employers or professionals, whether or not established in the territory where the Spanish Value Added Tax is applicable, that carry out deliveries of goods or Intra-Community acquisitions of goods subject to the Tax, even when the goods object of these Intra-Community acquisitions are used in the performance of business or professional activities abroad.
2. Employers or professionals who are the recipient of the services given by employers or professional people not established in the Spanish mainland territory or the Balearic Islands, with respect to whom they are payers of the Value Added Tax (taxpayer reversal).
3. Employers or professionals who provide services and who on application of the rules of location of those services consider them as having been provided in another Member State different from Spain, when the taxpayer is the recipient of them.
4. The legal persons who do not act as employers or professionals, when they carry out Intra-Community purchase of goods subject to the Value Added Tax. This information was provided by the Spanish Tax Office (Agencia Tributaria Española, 15 de mayo de 2013)