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DOING BUSINESS IN SPAIN EBOOK 2022
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Index
DOING BUSINESS IN SPAIN EBOOK 2022
Cover
Cover (1)
Title
Copyright
Acknowledgements
Contents
1. Spain, the Preferred Destination for Foreign Investment
1.1. Geographic Distribution of Economic Activity
1.2. Territorial Decentralisation in Spanish Political Institutions
1.3. An Integrated European Union Currency Area
1.4. Specialisation and Diversification in the Spanish Financial System
2. Investing in Spain from Abroad
2.1. Overview of Current Legislation
2.2. Definition and Classification of Foreign Investments
2.3. Formalities for Notification and Implementation
2.4. Aid and Incentives for Foreign Investment
2.5. Transfers Abroad and Exchange Control
3. Labour Market and Legislation
3.1. Employee Wage Payment
3.2. Distribution of Working Hours
3.3. Social Rights of Workers
3.4. Recognition of the Right to Strike
3.5. Current Standard Contracts
3.6. Compensation for Termination of Contract
3.7. Special Employment Relationships
3.8. Social Security Contribution Base
3.9. Employers Liability
3.10. Social Status of Foreigners
4. Creating and Setting Up a Business
4.1. Limited Company as a Model for Formation
4.1.1 Public Limited Company (“Sociedad Anónima”, “S.A.”)
4.1.2 Private Limited Company (“Sociedad de Responsabilidad Limitada”, “S.L.”)
4.1.3 Partnership Limited by Shares (“Sociedad Comanditaria por Acciones”)
4.2. Formation of a Branch
4.3. Procedure for the Formation of a Company
4.4. Statutory Books
4.5. Commercial Register
4.6. Accounting Requirements for All Companies
4.7. Audit Requirements for Annual Accounts
5. Taxation
5.1. Corporate Income Tax
5.1.1 Tax Basics
5.1.2 Timing of Recognition of Income and Expenses
5.1.3 Measurement of Income and Expenses
5.1.4 Calculating Depreciation
5.1.5 Impairment of Assets and Provisions
5.1.6 Reductions in the Tax Base: Patent Box and Capitalisation Reserve
5.1.7 Tax Incentives for Small-Sized Enterprises
5.1.8 Tax Regime for Entities Holding Foreign Securities (“Holding Companies”)
5.1.9 Measures to Avoid Double Taxation
5.1.10 Deductions to Provide Incentives to Perform Certain Activities
5.1.11 Withholdings and Instalment Payments
5.1.12 Consolidated Tax Return
5.2. Personal Income Tax
5.2.1 Basics: Habitual Residence and Income subject to Taxation
5.2.2 Special Regime for Relocated Workers
5.2.3 Tax Relief
5.2.4 Applicable Rates of Income Tax
5.2.5 Withholding Tax Rates
5.3. Non-Resident Income Tax
5.3.1 Income Obtained through a Permanent Establishment
5.3.2 Income Obtained without a Permanent Establishment
5.3.3 Tax Exempt Income
5.3.4 The Figure of the Tax Representative
5.3.5 Special Tax on Real Estate
5.3.6 Filing the Non-Resident Income Tax Return
5.3.7 Prevalence of International Treaties and Conventions
5.4. Wealth Tax
5.5. Inheritance and Gift Tax
5.6. Local Taxes
5.7. Value Added Tax
5.8. Tax on Asset Transfers and Legal Documents (Stamp Duty)
5.9. Customs Duties
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DOING BUSINESS IN SPAIN EBOOK 2022
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