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Suma is in fact an advance shared-services scheme based on the economies of scale principle. Suma performs an integrated tax management service. It is responsible for the processing of local taxes from the first instance of a taxable activity or property to the receipt of tax payment by the municipal authorities.
The Spanish Tax Administration Agency (Spanish: Agencia Estatal de Administración Tributaria, AEAT), commonly known as Agencia Tributaria, is the revenue service of the Kingdom of Spain. The agency is responsible for the effective application of the national tax and customs systems and for those resources of other Public Administrations and ...
VAT (IVA in Spanish: impuesto sobre el valor añadido or impuesto sobre el valor agregado) is due on any supply of goods or services sold in Spain. The current normal rate is 21% which applies to all goods which do not qualify for a reduced rate or are exempt. There are two lower rates of 10% and 4%.
We all know there are certain items you always pay tax on: your income, your home and your investments. But there are plenty of things that aren't as crystal clear and you might not know about ...
In 1992, the Spanish Tax Agency was created, a public body in charge of the management of the state tax system and the customs, as well as the resources of other national or European Public Administrations and Entities. Its creation supposes the harmonization of the organization of the tributary activity with the practices followed in the rest ...
Most jurisdictions provide that taxable income may be reduced by amounts expended as interest on loans. By contrast, most do not provide tax relief for distributions to owners. [195] Thus, an enterprise is motivated to finance its subsidiary enterprises through loans rather than capital. Many jurisdictions have adopted "thin capitalization ...
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USAGov en Español offers a directory of federal, state and local resources in Spanish organized by topics in which users can find information. Additionally, the following features allow users to find information and services, and changes and new information. Original content: Users can read articles highlighting government programs and services.