{"id":14341,"date":"2025-01-29T16:18:53","date_gmt":"2025-01-29T16:18:53","guid":{"rendered":"https:\/\/seegman.com\/?page_id=14341"},"modified":"2026-04-14T10:02:29","modified_gmt":"2026-04-14T10:02:29","slug":"tax","status":"publish","type":"page","link":"https:\/\/seegman.com\/en\/tax\/","title":{"rendered":"Tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14341\" class=\"elementor elementor-14341\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-16bc9f5d elementor-section-height-min-height elementor-section-content-middle elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"16bc9f5d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8af898c\" data-id=\"8af898c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a2ecf75 elementor-widget elementor-widget-heading\" data-id=\"3a2ecf75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Tax<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58b90de elementor-align-left elementor-widget elementor-widget-button\" data-id=\"58b90de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-angle-down\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Let us help you<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-560bb4f0 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"560bb4f0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-22cf9760\" data-id=\"22cf9760\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-269d59db elementor-widget elementor-widget-heading\" data-id=\"269d59db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">We support our clients in managing their tax obligations, integrating seamlessly with each company\u2019s internal teams. Our experience includes tax planning for corporate structures, advising on specific tax compliance matters related to our clients\u2019 operations, and designing tax strategies for high-net-worth individuals.<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97854e8 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"97854e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edec67d elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"edec67d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We support our international clients in managing their tax obligations, ensuring regulatory compliance and enhancing the efficiency of their operations. Our team seamlessly integrates with each company\u2019s internal teams, offering close and customized support adapted to their needs.<\/p><p>Our expertise covers tax planning for business structures, compliance with local and international tax regulations, and the design of tax strategies for high-net-worth individuals. Additionally, we work closely with each client to tailor our solutions to the dynamics of their business and the specific challenges of each jurisdiction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-49b1b863\" data-id=\"49b1b863\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c65ddfe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c65ddfe\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-82e589e\" data-id=\"82e589e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a022d40 elementor-widget elementor-widget-image\" data-id=\"a022d40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"595\" height=\"842\" src=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/02\/Guide_Tax-1.jpg\" class=\"attachment-large size-large wp-image-14708\" alt=\"Guide tax\" srcset=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/02\/Guide_Tax-1.jpg 595w, https:\/\/seegman.com\/wp-content\/uploads\/2025\/02\/Guide_Tax-1-212x300.jpg 212w\" sizes=\"(max-width: 595px) 100vw, 595px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b32de6 elementor-widget elementor-widget-heading\" data-id=\"3b32de6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Download Our Guide to Comprehensive Tax Compliance in Spain<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6d7454 elementor-widget elementor-widget-text-editor\" data-id=\"d6d7454\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><span class=\"s1\">We provide a series of concise and practical guides covering the key areas in which we offer legal advice. Each guide addresses the most common questions we receive from our clients. They are available in the publications section and at the bottom of this page.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f31945f elementor-widget elementor-widget-button\" data-id=\"f31945f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/02\/Guide_Tax.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-505cdab elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"505cdab\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-571ea67\" data-id=\"571ea67\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a754c4f elementor-widget elementor-widget-heading\" data-id=\"a754c4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our tools and services:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2f403d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f403d6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-592cdf6\" data-id=\"592cdf6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3740f2c elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"3740f2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50562eb elementor-widget elementor-widget-toggle\" data-id=\"50562eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8421\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8421\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tax Planning<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8421\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8421\"><ul><li>Design of appropriate tax structures to execute and maintain the investment.<\/li><li>Strategic planning for divestment and succession.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6bf46ed\" data-id=\"6bf46ed\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8644d9 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"a8644d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aeaccf1 elementor-widget elementor-widget-toggle\" data-id=\"aeaccf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1831\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1831\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">HNWI Advice<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1831\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1831\"><ul><li>Tax planning for high-net-worth individuals and families, with the goal of optimizing their tax burden within the applicable legal framework.<\/li><li>Planning for Personal Income Tax (PIT), Wealth Tax, and, where applicable, the Temporary Solidarity Tax on Large Fortunes.<\/li><li>We provide advice on the ownership and transfer of assets (donations, inheritances, wealth restructurings, etc.), tax residency, international taxation, and double taxation treaties, as well as the creation and management of family structures (trusts, foundations, holding companies).<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b9ee137 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b9ee137\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a074e7d\" data-id=\"a074e7d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3d157b elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"c3d157b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da5def7 elementor-widget elementor-widget-toggle\" data-id=\"da5def7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2281\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2281\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tax Compliance<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2281\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2281\"><ul><li>We advise companies on the fulfillment of their recurring tax obligations, including Corporate Income Tax (CIT), Value Added Tax (VAT), withholdings and prepayments, local taxes, among others.<\/li><li>We advise individuals \u2014both residents and non-residents\u2014 on the fulfillment of their periodic tax obligations in Spain, including Personal Income Tax (PIT), Wealth Tax, informative filings, among others.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-842fc53\" data-id=\"842fc53\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4806362 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"4806362\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32b855f elementor-widget elementor-widget-toggle\" data-id=\"32b855f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5311\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-5311\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Corporate Structuring & Reorganization<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5311\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-5311\"><ul><li>We advise on the analysis, design, and implementation of corporate structures with a presence in multiple jurisdictions.<\/li><li>We assess the tax implications of corporate transformations, mergers, spin-offs, and group reorganizations, as well as international relocations, providing support during the planning, implementation, and ongoing maintenance phases.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-22da488 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22da488\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3218576\" data-id=\"3218576\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-918d450 elementor-widget elementor-widget-heading\" data-id=\"918d450\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">For more information, view the frequently asked questions about Tax.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26766d8 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"26766d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#faqs\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VIEW FAQs<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af3e5a2 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af3e5a2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20156693\" data-id=\"20156693\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9269761 elementor-widget elementor-widget-heading\" data-id=\"9269761\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Download other publications<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a50a24c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a50a24c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99e9d49\" data-id=\"99e9d49\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8dd92b1 elementor-skin-carousel elementor-arrows-yes elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-media-carousel\" data-id=\"8dd92b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;speed&quot;:1000,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:18,&quot;sizes&quot;:[]},&quot;slides_per_view&quot;:&quot;3&quot;,&quot;skin&quot;:&quot;carousel&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;show_arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;loop&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]}}\" data-widget_type=\"media-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t\t\t<div class=\"elementor-main-swiper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Diapositivas\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/02\/Guide_Tax.pdf\" target=\"_blank\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Guide tax\" style=\"background-image: url(&#039;https:\/\/seegman.com\/wp-content\/uploads\/2025\/02\/Guide_Tax-1.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/11\/Guide_Mbappe_law.pdf\" target=\"_blank\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Guide mbappe law\" style=\"background-image: url(&#039;https:\/\/seegman.com\/wp-content\/uploads\/2025\/03\/Guide_Mbappe_law.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/04\/ETVEs_EN.pdf\" target=\"_blank\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Etves es-EN\" style=\"background-image: url(&#039;https:\/\/seegman.com\/wp-content\/uploads\/2025\/04\/ETVEs_EN.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/05\/Beckham_Law_Guide.pdf\" target=\"_blank\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Beckham law guide\" style=\"background-image: url(&#039;https:\/\/seegman.com\/wp-content\/uploads\/2025\/05\/Beckham_Law_Guide.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/09\/Guide_Excess_Withholding_Recovery.pdf\" target=\"_blank\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Guide_Excess_Withholding_Recovery\" style=\"background-image: url(&#039;https:\/\/seegman.com\/wp-content\/uploads\/2025\/09\/Guide_Excess_Withholding_Recovery.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/09\/Guide_verifactu.pdf\" target=\"_blank\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Guide_verifactu\" style=\"background-image: url(&#039;https:\/\/seegman.com\/wp-content\/uploads\/2025\/09\/Guide_verifactu.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/12\/Family_Businesses_In_Spain_Regime.pdf\" target=\"_blank\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Family_Businesses_In_Spain_Regime\" style=\"background-image: url(&#039;https:\/\/seegman.com\/wp-content\/uploads\/2025\/10\/Family_Businesses_In_Spain_Regime.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-08da3d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"08da3d9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-88a8037\" data-id=\"88a8037\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62ef743 elementor-widget elementor-widget-menu-anchor\" data-id=\"62ef743\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"form\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c1ff14 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c1ff14\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-842e11b\" data-id=\"842e11b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-992ecf7 elementor-widget elementor-widget-heading\" data-id=\"992ecf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact person<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6035d86 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6035d86\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5cfb9a5\" data-id=\"5cfb9a5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4821f6f elementor-widget elementor-widget-image\" data-id=\"4821f6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/seegman.com\/en\/our-team\/covadonga-linares\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"640\" height=\"640\" src=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/02\/covadonga2.jpg\" class=\"attachment-large size-large wp-image-14856\" alt=\"covadonga2\" srcset=\"https:\/\/seegman.com\/wp-content\/uploads\/2025\/02\/covadonga2.jpg 640w, https:\/\/seegman.com\/wp-content\/uploads\/2025\/02\/covadonga2-300x300.jpg 300w, https:\/\/seegman.com\/wp-content\/uploads\/2025\/02\/covadonga2-150x150.jpg 150w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ac09287\" data-id=\"ac09287\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69448c8 elementor-widget elementor-widget-heading\" data-id=\"69448c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/seegman.com\/en\/our-team\/covadonga-linares\/\" target=\"_blank\">Covadonga Linares<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-345e7ae elementor-widget elementor-widget-text-editor\" data-id=\"345e7ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"mailto:clinares@seegman.com\">clinares@seegman.com<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-86be89e elementor-section-content-middle elementor-section-stretched elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"86be89e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;shape_divider_top&quot;:&quot;triangle&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M500,98.9L0,6.1V0h1000v6.1L500,98.9z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5abd0798\" data-id=\"5abd0798\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-226e1b0 elementor-widget elementor-widget-heading\" data-id=\"226e1b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Let us help you<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bebbbb elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"0bebbbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;button_width&quot;:&quot;25&quot;,&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width_tablet&quot;:&quot;40&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Tax form\" aria-label=\"Tax form\" novalidate=\"\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"14341\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"0bebbbb\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Tax\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"14341\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\temail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-field_dccbcd8 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_dccbcd8\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tCountry\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before \">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-caret-down\"><\/i>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[field_dccbcd8]\" id=\"form-field-field_dccbcd8\" class=\"elementor-field-textual elementor-size-sm\" required=\"required\">\n\t\t\t\t\t\t\t\t\t<option value=\"Spain\">Spain<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"-\">-<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Afghanistan\">Afghanistan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Akrotiri\">Akrotiri<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Albania\">Albania<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Algeria\">Algeria<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"American Samoa\">American Samoa<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Andorra\">Andorra<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Angola\">Angola<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Anguilla\">Anguilla<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Antarctica\">Antarctica<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Antigua and Barbuda\">Antigua and Barbuda<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Argentina\">Argentina<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Armenia\">Armenia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Aruba\">Aruba<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Ashmore and Cartier Islands\">Ashmore and Cartier Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Australia\">Australia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Austria\">Austria<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Azerbaijan\">Azerbaijan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Bahamas, The\">Bahamas, The<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Bahrain\">Bahrain<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Bangladesh\">Bangladesh<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Barbados\">Barbados<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Bassas da India\">Bassas da India<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Belarus\">Belarus<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Belgium\">Belgium<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Belize\">Belize<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Benin\">Benin<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Bermuda\">Bermuda<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Bhutan\">Bhutan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Bolivia\">Bolivia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Bosnia and Herzegovina\">Bosnia and Herzegovina<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Botswana\">Botswana<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Bouvet Island\">Bouvet Island<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Brazil\">Brazil<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"British Indian Ocean Territory\">British Indian Ocean Territory<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"British Virgin Islands\">British Virgin Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Brunei\">Brunei<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Bulgaria\">Bulgaria<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Burkina Faso\">Burkina Faso<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Burma\">Burma<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Burundi\">Burundi<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Cambodia\">Cambodia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Cameroon\">Cameroon<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Canada\">Canada<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Cape Verde\">Cape Verde<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Cayman Islands\">Cayman Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Central African Republic\">Central African Republic<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Chad\">Chad<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Chile\">Chile<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"China\">China<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Christmas Island\">Christmas Island<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Clipperton Island\">Clipperton Island<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Cocos (Keeling) Islands\">Cocos (Keeling) Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Colombia\">Colombia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Comoros\">Comoros<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Congo, Democratic Republic of the\">Congo, Democratic Republic of the<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Congo, Republic of the\">Congo, Republic of the<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Cook Islands\">Cook Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Coral Sea Islands\">Coral Sea Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Costa Rica\">Costa Rica<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Cote d&#039;Ivoire\">Cote d&#039;Ivoire<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Croatia\">Croatia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Cuba\">Cuba<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Cyprus\">Cyprus<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Czech Republic\">Czech Republic<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Denmark\">Denmark<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Dhekelia\">Dhekelia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Djibouti\">Djibouti<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Dominica\">Dominica<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Dominican Republic\">Dominican Republic<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Ecuador\">Ecuador<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Egypt\">Egypt<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"El Salvador\">El Salvador<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Equatorial Guinea\">Equatorial Guinea<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Eritrea\">Eritrea<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Estonia\">Estonia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Ethiopia\">Ethiopia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Europa Island\">Europa Island<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Falkland Islands (Islas Malvinas)\">Falkland Islands (Islas Malvinas)<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Faroe Islands\">Faroe Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Fiji\">Fiji<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Finland\">Finland<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"France\">France<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"French Guiana\">French Guiana<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"French Polynesia\">French Polynesia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"French Southern and Antarctic Lands\">French Southern and Antarctic Lands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Gabon\">Gabon<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Gambia, The\">Gambia, The<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Gaza Strip\">Gaza Strip<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Georgia\">Georgia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Germany\">Germany<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Ghana\">Ghana<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Gibraltar\">Gibraltar<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Glorioso Islands\">Glorioso Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Greece\">Greece<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Greenland\">Greenland<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Grenada\">Grenada<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Guadeloupe\">Guadeloupe<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Guam\">Guam<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Guatemala\">Guatemala<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Guernsey\">Guernsey<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Guinea\">Guinea<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Guinea-Bissau\">Guinea-Bissau<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Guyana\">Guyana<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Haiti\">Haiti<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Heard Island and McDonald Islands\">Heard Island and McDonald Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Holy See (Vatican City)\">Holy See (Vatican City)<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Honduras\">Honduras<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Hong Kong\">Hong Kong<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Hungary\">Hungary<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Iceland\">Iceland<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"India\">India<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Indonesia\">Indonesia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Iran\">Iran<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Iraq\">Iraq<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Ireland\">Ireland<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Isle of Man\">Isle of Man<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Israel\">Israel<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Italy\">Italy<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Jamaica\">Jamaica<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Jan Mayen\">Jan Mayen<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Japan\">Japan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Jersey\">Jersey<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Jordan\">Jordan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Juan de Nova Island\">Juan de Nova Island<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Kazakhstan\">Kazakhstan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Kenya\">Kenya<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Kiribati\">Kiribati<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Korea, North\">Korea, North<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Korea, South\">Korea, South<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Kuwait\">Kuwait<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Kyrgyzstan\">Kyrgyzstan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Laos\">Laos<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Latvia\">Latvia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Lebanon\">Lebanon<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Lesotho\">Lesotho<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Liberia\">Liberia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Libya\">Libya<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Liechtenstein\">Liechtenstein<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Lithuania\">Lithuania<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Luxembourg\">Luxembourg<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Macau\">Macau<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Macedonia\">Macedonia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Madagascar\">Madagascar<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Malawi\">Malawi<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Malaysia\">Malaysia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Maldives\">Maldives<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Mali\">Mali<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Malta\">Malta<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Marshall Islands\">Marshall Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Martinique\">Martinique<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Mauritania\">Mauritania<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Mauritius\">Mauritius<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Mayotte\">Mayotte<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Mexico\">Mexico<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Micronesia, Federated States of\">Micronesia, Federated States of<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Moldova\">Moldova<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Monaco\">Monaco<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Mongolia\">Mongolia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Montserrat\">Montserrat<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Morocco\">Morocco<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Mozambique\">Mozambique<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Namibia\">Namibia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Nauru\">Nauru<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Navassa Island\">Navassa Island<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Nepal\">Nepal<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Netherlands\">Netherlands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Netherlands Antilles\">Netherlands Antilles<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"New Caledonia\">New Caledonia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"New Zealand\">New Zealand<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Nicaragua\">Nicaragua<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Niger\">Niger<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Nigeria\">Nigeria<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Niue\">Niue<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Norfolk Island\">Norfolk Island<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Northern Mariana Islands\">Northern Mariana Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Norway\">Norway<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Oman\">Oman<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Pakistan\">Pakistan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Palau\">Palau<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Panama\">Panama<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Papua New Guinea\">Papua New Guinea<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Paracel Islands\">Paracel Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Paraguay\">Paraguay<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Peru\">Peru<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Philippines\">Philippines<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Pitcairn Islands\">Pitcairn Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Poland\">Poland<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Portugal\">Portugal<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Puerto Rico\">Puerto Rico<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Qatar\">Qatar<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Reunion\">Reunion<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Romania\">Romania<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Russia\">Russia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Rwanda\">Rwanda<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Saint Helena\">Saint Helena<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Saint Kitts and Nevis\">Saint Kitts and Nevis<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Saint Lucia\">Saint Lucia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Saint Pierre and Miquelon\">Saint Pierre and Miquelon<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Saint Vincent and the Grenadines\">Saint Vincent and the Grenadines<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Samoa\">Samoa<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"San Marino\">San Marino<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Sao Tome and Principe\">Sao Tome and Principe<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Saudi Arabia\">Saudi Arabia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Senegal\">Senegal<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Serbia and Montenegro\">Serbia and Montenegro<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Seychelles\">Seychelles<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Sierra Leone\">Sierra Leone<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Singapore\">Singapore<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Slovakia\">Slovakia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Slovenia\">Slovenia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Solomon Islands\">Solomon Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Somalia\">Somalia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"South Africa\">South Africa<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"South Georgia and the South Sandwich Islands\">South Georgia and the South Sandwich Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Spratly Islands\">Spratly Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Sri Lanka\">Sri Lanka<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Sudan\">Sudan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Suriname\">Suriname<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Svalbard\">Svalbard<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Swaziland\">Swaziland<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Sweden\">Sweden<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Switzerland\">Switzerland<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Syria\">Syria<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Taiwan\">Taiwan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Tajikistan\">Tajikistan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Tanzania\">Tanzania<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Thailand\">Thailand<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Timor-Leste\">Timor-Leste<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Togo\">Togo<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Tokelau\">Tokelau<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Tonga\">Tonga<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Trinidad and Tobago\">Trinidad and Tobago<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Tromelin Island\">Tromelin Island<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Tunisia\">Tunisia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Turkey\">Turkey<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Turkmenistan\">Turkmenistan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Turks and Caicos Islands\">Turks and Caicos Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Tuvalu\">Tuvalu<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Uganda\">Uganda<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Ukraine\">Ukraine<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"United Arab Emirates\">United Arab Emirates<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"United Kingdom\">United Kingdom<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"United States\">United States<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Uruguay\">Uruguay<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Uzbekistan\">Uzbekistan<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Vanuatu\">Vanuatu<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Venezuela\">Venezuela<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Vietnam\">Vietnam<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Virgin Islands\">Virgin Islands<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Wake Island\">Wake Island<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Wallis and Futuna\">Wallis and Futuna<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"West Bank\">West Bank<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Western Sahara\">Western Sahara<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Yemen\">Yemen<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Zambia\">Zambia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Zimbabwe\">Zimbabwe<\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_b20e360 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_b20e360\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tAcceptance Privacy Policy\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_b20e360]\" id=\"form-field-field_b20e360\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_b20e360\">I have read and accept the <a href=\u2018https:\/\/seegman.com\/en\/privacy-policy\/\u2019>Privacy Policy<\/a>.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_48759d3 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_48759d3\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tAcceptance to receive communications\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_48759d3]\" id=\"form-field-field_48759d3\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\">\n\t\t\t\t<label for=\"form-field-field_48759d3\">I consent to receive commercial communications from Seegman<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_0f2c8f8 elementor-col-100 recaptcha_v3-bottomright\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_0f2c8f8\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6LdDZeYpAAAAAGVbmT2K7Tctgdk5fdxX_uY0zDZL\" data-type=\"v3\" data-action=\"Form\" data-badge=\"bottomright\" data-size=\"invisible\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-25 e-form__buttons elementor-md-40\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">SEND<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e4095ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e4095ff\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-afc20a2\" data-id=\"afc20a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-215d0e9 elementor-widget elementor-widget-menu-anchor\" data-id=\"215d0e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"faqs\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a8831cc elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8831cc\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bd35cef\" data-id=\"bd35cef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ec41a1 elementor-widget elementor-widget-heading\" data-id=\"0ec41a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions (FAQs)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9357fd7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9357fd7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-dfb0593\" data-id=\"dfb0593\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-075de78 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-left elementor-widget elementor-widget-divider\" data-id=\"075de78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f59a42 elementor-widget elementor-widget-toggle\" data-id=\"3f59a42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6641\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6641\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">1.\tWhat is the standard rate of Corporation Tax (CIT) in Spain, and what reduced rates and benefits are available for newly formed companies (NewCos) or those classified as start-ups?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6641\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6641\"><p>The standard rate of Corporation Tax (CIT) in Spain is 25%, although newly formed companies and corporate start-ups benefit from a significantly lower rate to encourage investment. At Seegman, we structure transactions for foreign companies to maximise access to these tax benefits from the moment of incorporation.<\/p><p>Spanish tax legislation provides for the following structure of applicable rates, subject to the transitional regimes in force in 2026:<\/p><p>Standard rate: 25% for most resident companies.<\/p><p>Rate for SMEs: 23% in 2026 (with progressive reductions until reaching the final rate of 20% in 2029), applicable to taxpayers whose annual turnover in the previous financial year was less than \u20ac10 million.<\/p><p>Micro-enterprises: Entities with a turnover of less than \u20ac1 million are taxed at 19% on the first \u20ac50,000 of the tax base during 2026 (with progressive reductions until reaching 17% in 2027), with the excess taxed at the transitional rate in force for SMEs.<\/p><p>NewCos: Newly established companies benefit from a reduced rate of 15% during the first tax period with a positive tax base and the immediately following year.<\/p><p>Start-ups: Entities legally classified as start-ups benefit from the 15% rate in the first year with a positive tax base and for the following three financial years, provided they retain that classification.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6642\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6642\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">2.\tWhich expenses are tax-deductible for CIT purposes, and what are the specific limits applicable to the deduction of net financial expenses?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6642\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6642\"><p>Accounting expenses are tax-deductible for CIT purposes if they are properly recorded in the accounts and supported by invoices, although net financial expenses are subject to a strict deductibility limit of \u20ac1 million per year. Above this amount, the excess net financial expenses will only be deductible if they do not exceed 30% of the company\u2019s annual EBITDA.<\/p><p>The specific rules on deduction and exclusion are structured as follows:<\/p><p>Deductible expenses: These include the depreciation of tangible and intangible fixed assets over their useful life, impairment losses, and provisions for bad debts, subject to specific accounting and tax adjustments.<\/p><p>Limits on leverage: Interest arising from intra-group borrowing to acquire shareholdings in other entities within the same corporate group is not tax-deductible.<\/p><p>Non-deductible expenses: The law excludes from deductibility the payment of dividends, CIT paid, administrative or criminal fines, donations, gambling losses and expenses arising from transactions with tax havens.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6643\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6643\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">3.\tHow does the CIT loss carry-forward system work, and are there any time or quantitative limits on its application?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6643\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6643\"><p>Tax losses can be offset for tax purposes in Spain without any time limit, although there are strict quantitative restrictions depending on the company\u2019s turnover in the previous financial year. Our dual presence in Madrid and Lisbon enables Seegman to advise on cross-border tax offset strategies tailored to these legal limits.<\/p><p>Corporations are guaranteed the right to offset up to \u20ac1 million of tax losses annually without any percentage limits applying. Once this threshold is exceeded, the general limit is calculated on the basis of the positive tax base prior to the adjustment of the capitalisation reserve, applying the following caps:<\/p><table><tbody><tr><td><p>Annual turnover in the previous financial year<\/p><\/td><td><p>Percentage offset limit<\/p><\/td><\/tr><tr><td><p>Less than \u20ac20 million<\/p><\/td><td><p>70% of the positive tax base<\/p><\/td><\/tr><tr><td><p>Between \u20ac20 million and \u20ac60 million<\/p><\/td><td><p>50% of the positive tax base<\/p><\/td><\/tr><tr><td><p>Over \u20ac60 million<\/p><\/td><td><p>25% of the positive tax base<\/p><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6644\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-6644\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">4.\tWhat requirements (percentage of shareholding and holding period) must be met in order to apply the 95% tax exemption on dividends and capital gains arising from shareholdings in other companies?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6644\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-6644\"><p>To benefit from the 95% tax exemption on corporate dividends and capital gains, the parent company must hold a stake of at least 5% in the subsidiary and maintain it continuously for a minimum of one year.<\/p><p>Companies must comply with the following technical rules to apply the exemption:<\/p><p>General requirements: A stake of 5% or more and a holding period of at least one year prior to the date on which the dividend becomes payable or the transfer takes place.<\/p><p>Foreign taxation requirement: If the dividends or capital gains originate from non-resident entities, the foreign company must be subject to a tax identical or analogous to Spanish CIT, at a nominal rate of at least 10%.<\/p><p>Transitional regime: For tax periods between 2021 and 2025, this exemption may be applied to shareholdings of less than 5%, provided they were acquired before 2021 and their acquisition cost exceeded \u20ac20 million.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6645\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-6645\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">5.\tWhat is the impact of the \u201815% minimum tax\u2019 rule and which types of companies or corporate groups does it necessarily affect?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6645\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-6645\"><p>The 15% minimum tax rule prevents the reduced corporate tax liability from falling below that percentage, directly affecting large taxpayers and all tax-consolidated groups. This barrier prevents the use of tax credits and allowances from reducing the effective tax liability below this tax floor.<\/p><p>The scope of application of this tax provision covers the following cases:<\/p><p>Affected companies: This applies to entities with a net turnover of \u20ac20 million or more in the previous financial year, and to all companies under the tax consolidation regime, regardless of their income.<\/p><p>Higher rates: The minimum tax threshold is 18% for credit institutions and companies engaged in the exploration and exploitation of hydrocarbons.<\/p><p>Excluded entities: Collective investment undertakings, property funds and SOCIMIs (REITs) are exempt from this minimum tax.<\/p><p>Multinational Supplementary Tax: In parallel, the transposition of Pillar Two imposes a supplementary tax to ensure a minimum rate of 15% for global corporate groups with revenues exceeding \u20ac750 million.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6646\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-6646\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">6.\tWhat are the applicable rates of Value Added Tax (VAT) for the supply of goods and services in Spain?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6646\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-6646\"><p>The standard rate of Value Added Tax (VAT) in Spain is set at 21%, applying to the vast majority of commercial supplies of goods and services. At Seegman, we mitigate our clients\u2019 operational tax burden by ensuring correct tariff and VAT classification in cross-border and intra-Community transactions.<\/p><p>VAT is levied on all activities within Spanish territory (excluding the Canary Islands, Ceuta and Melilla), applying the following rate structure:<\/p><p>Standard Rate (21%): Applicable by default to all goods and services not expressly covered by preferential schemes.<\/p><p>Reduced Rate (10%): Reserved by law for a specific list of exempt transactions.<\/p><p>Super-reduced rate (4%): Applicable on an exceptional basis to certain goods and services considered to be of significant public interest and essential needs.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6647\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-6647\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">7.\tWhat taxes apply to corporate restructuring transactions (mergers, demergers, contributions) and under what conditions are they eligible for a special tax deferral scheme?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6647\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-6647\"><p>Corporate restructuring transactions in Spain may qualify for a special corporate tax deferral regime that neutralises the tax impact of the transaction.<\/p><p>This tax neutrality regime allows international corporate transactions to be structured without generating immediate taxation on the income earned by the individuals or entities involved. For its application, the law requires strict compliance with the following parameters:<\/p><p>Eligible transactions: The deferral applies to mergers, demergers, non-cash contributions of business branches, exchanges of securities and changes of registered office of European companies between Member States.<\/p><p>Valid economic reason: The corporate restructuring must not have tax fraud or evasion as its primary objective.<\/p><p>Prohibition on purely tax-driven advantages: The transaction must be carried out solely for valid economic reasons, and not for the sole purpose of obtaining a tax advantage.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6648\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-6648\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">8.\tWhat exactly is the special ETVE (Foreign Securities Holding Entities) regime and what tax advantages does it offer to holding companies based in Spain?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6648\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-6648\"><p>The Foreign Securities Holding Entities (ETVE) regime is a highly efficient special tax vehicle for holding companies, designed to exempt foreign-source dividends and capital gains from taxation. Our presence in Madrid and Lisbon enables Seegman to advise on the creation of Iberian holding structures to maximise these advantages against international double taxation.<\/p><p>The ETVE acts as an ideal platform for channelling international investments, offering the following tax shield:<\/p><p>Entry exemption: Elimination of international double taxation on dividends and income derived from the transfer of shares in non-resident companies.<\/p><p>Exit exemption (Dividends): Dividends distributed to non-resident shareholders of the parent company out of exempt income are not considered to have been obtained in Spain and are therefore exempt from Non-Resident Income Tax (NRIT).<\/p><p>Exit exemption (capital gains): Capital gains realised by a foreign shareholder on the transfer of their shareholding in the ETVE through an international transaction are also exempt from NRIT.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6649\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-6649\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">9.\tWhat specific requirements does the law impose (ownership, holding period and taxation at source) for an ETVE to be able to apply the exemption on income derived from its foreign subsidiaries?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6649\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-6649\"><p>To apply the exemption on income from foreign subsidiaries, the ETVE must meet mandatory requirements of a minimum 5% shareholding, a one-year holding period and equivalent taxation in the jurisdiction of origin.<\/p><p>Spanish regulations require these concurrent criteria to ensure that subsidiaries are subject to comparable taxation. The technical conditions are:<\/p><p>Minimum shareholding: The parent holding company must hold a stake of at least 5% in the capital of the foreign subsidiary.<\/p><p>Holding period: This shareholding must have been held continuously for at least one year prior to the date on which the dividend becomes payable or the transfer of the securities takes place.<\/p><p>Taxation at source: The foreign subsidiary must be subject to a tax identical or analogous to Spanish Corporation Tax (CIT), requiring a nominal tax rate of at least 10%.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66410\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-66410\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">10.\t Are dividends distributed by a Spanish ETVE to its foreign shareholders subject to withholding tax or payment of Non-Resident Income Tax (NRIT)?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66410\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-66410\"><p>Dividends distributed by an ETVE to its foreign shareholders are not subject to withholding or payment of Non-Resident Income Tax (NRIT), provided they derive from previously exempt income.<\/p><p>This exit exemption is one of the major corporate strengths of the ETVE regime. When distributing profits to non-resident shareholders, Spanish tax law assumes that this income has not been earned within Spanish territory, thereby neutralising the tax burden on repatriation.<\/p><p>However, there is a strict anti-avoidance measure applicable to these transactions:<\/p><p>Tax Haven Restriction: The NRIT exemption lapses automatically and will not apply if the shareholders receiving the dividend are resident, for tax purposes, in jurisdictions legally classified as non-cooperative (former tax havens).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66411\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-66411\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">11.\tHow are capital gains obtained by a non-resident shareholder when transferring their shareholding in a Spanish ETVE taxed?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66411\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-66411\"><p>Capital gains realised by a non-resident shareholder upon transferring their stake in a Spanish ETVE in an international transaction are fully exempt from Non-Resident Income Tax (NRIT). At Seegman, we structure transactions for foreign companies, ensuring that exits from Spanish holding vehicles are executed with maximum profitability and without tax friction.<\/p><p>This exemption applies because the regulations do not consider such income to have been derived in Spain. As in the case of dividend payments, the divestment must comply with the following proviso:<\/p><p>Exclusion clause: The tax protection afforded by the exemption will not apply if the non-resident investor or partner transferring the shareholding is resident for tax purposes in a non-cooperative jurisdiction.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66412\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-66412\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">12.\tUnder what criteria (days spent in the country or economic interests) is an individual considered a tax resident in Spain and liable for personal income tax on their worldwide income?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66412\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-66412\"><p>An individual is considered a tax resident in Spain, and therefore subject to personal income tax on their worldwide income, if they spend more than 183 days in the country or if their main centre of economic interests is located in Spanish territory.<\/p><p>The fulfilment of just one criterion is sufficient to establish tax residence, triggering the taxpayer\u2019s global taxation. The rules for triggering taxation work as follows:<\/p><p>Residence rule: This involves residing in Spain for more than 183 days during the calendar year. Sporadic absences count towards this calculation, unless the taxpayer can conclusively prove their tax residence in another jurisdiction.<\/p><p>Centre of economic interests: This applies where the main centre or base of the taxpayer\u2019s business or professional activities, or the centre of their economic interests, is located in Spain, either directly or indirectly.<\/p><p>Legal presumption regarding family: It is presumed that residence in Spain exists if the spouse (not legally separated) and dependent minor children have their habitual residence in the country, although evidence to the contrary is admissible.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66413\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-66413\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">13.\tHow are personal income tax rates structured in Spain for general income as opposed to savings income (dividends, interest, capital gains)?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66413\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-66413\"><p>The Spanish personal income tax system divides the tax base into two blocks with asymmetric taxation: general income is taxed at a progressive rate reaching 47%, whilst savings income benefits from more moderate rates, capped at 30%. From our offices in Madrid and Lisbon, the Seegman team designs compensation plans for senior executives, seeking to maximise the legal channelling of income into the savings tax bracket.<\/p><p>The dual structure of personal taxation has a decisive impact on the remuneration of founders and investors:<\/p><p>General Income (General Tax Base): Includes income from employment, business activities and property income. It is taxed at aggregate progressive rates (national and regional) ranging from 19% to 47%, with variations possible depending on the autonomous community.<\/p><p>Savings Income (Savings Base): This covers dividends, profit distributions, interest and capital gains arising from the transfer of assets. The following fixed progressive scale applies at national level:<\/p><table><tbody><tr><td><p>Savings Base Brackets<\/p><\/td><td><p>Full Rate<\/p><\/td><td><p>Remaining Base<\/p><\/td><td><p>Applicable Rate<\/p><\/td><\/tr><tr><td><p>From 0 to 6,000 euros<\/p><\/td><td><p>0 euros<\/p><\/td><td><p>\u20ac6,000<\/p><\/td><td><p>19%<\/p><\/td><\/tr><tr><td><p>From \u20ac6,000 to \u20ac50,000<\/p><\/td><td><p>\u20ac1,140<\/p><\/td><td><p>\u20ac44,000<\/p><\/td><td><p>21%<\/p><\/td><\/tr><tr><td><p>From \u20ac50,000 to \u20ac200,000<\/p><\/td><td><p>\u20ac10,380<\/p><\/td><td><p>\u20ac150,000<\/p><\/td><td><p>23%<\/p><\/td><\/tr><tr><td><p>From \u20ac200,000 to \u20ac300,000<\/p><\/td><td><p>\u20ac44,880<\/p><\/td><td><p>\u20ac100,000<\/p><\/td><td><p>27%<\/p><\/td><\/tr><tr><td><p>Over 300,000 euros<\/p><\/td><td><p>\u20ac71,880<\/p><\/td><td><p>Thereafter<\/p><\/td><td><p>30%<\/p><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66414\" class=\"elementor-tab-title\" data-tab=\"14\" role=\"button\" aria-controls=\"elementor-tab-content-66414\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">14.\tWhat does the special tax regime for \u2018impatriates\u2019 (the Beckham Law) entail, and what requirements must a foreign national meet to be taxed at a flat rate of 24% for six years?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66414\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"14\" role=\"region\" aria-labelledby=\"elementor-tab-title-66414\"><p>The special impatriate tax regime allows professionals relocating to Spain to be taxed at a flat rate of 24% on the first \u20ac600,000 of their employment income, exempting their worldwide income and operating under the rules of the Non-Resident Income Tax (NRIT) for six years. At Seegman, our dual presence in Madrid and Lisbon enables us to design international mobility strategies for senior executives, maximising these tax advantages. This exceptional scheme excludes taxation in Spain on income earned abroad, unlike the standard personal income tax applicable to residents.<\/p><p>To benefit from this tax optimisation structure, the foreign investor or executive must strictly comply with the following legal requirements:<\/p><p>Previous absence: Not having been a tax resident in Spain during the five tax years preceding the year of relocation.<\/p><p>Reason for relocation: The corporate relocation must be due to an employment agreement, taking up a position as a director, working as a digital nomad, starting an entrepreneurial venture (start-up), or being a highly qualified professional providing R&amp;D&amp;I services (accounting for more than 40% of their income).<\/p><p>Nature of income: Not receiving income that is legally classified as derived through a permanent establishment located in Spanish territory.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66415\" class=\"elementor-tab-title\" data-tab=\"15\" role=\"button\" aria-controls=\"elementor-tab-content-66415\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">15.\tHow are foreign investors without a permanent establishment in Spain taxed under the Non-Resident Income Tax (NRIT) on dividends or capital gains?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66415\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"15\" role=\"region\" aria-labelledby=\"elementor-tab-title-66415\"><p>Foreign investors operating in Spain without a permanent establishment are taxed under the NRIT at a flat rate of 19% on dividends and capital gains of Spanish source. This tax applies exclusively to the gross amount of income obtained within Spanish jurisdiction, completely exempting the investor\u2019s worldwide income from taxation. Spanish legislation establishes a strict categorisation for taxing capital inflows repatriated by non-residents.<\/p><p>The fixed tax rates applicable to the main sources of investment income are structured as follows:<\/p><p>Dividends: 19% on distributed profits and other income derived from equity holdings in a company.<\/p><p>General capital gains: 19% on the transfer or general disposal of assets and rights in Spain.<\/p><p>Gains on funds: 19% applicable to capital gains arising from the transfer or redemption of units in collective investment undertakings.<\/p><p>Interest: 19% on income obtained from the lending of own capital to third parties.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66416\" class=\"elementor-tab-title\" data-tab=\"16\" role=\"button\" aria-controls=\"elementor-tab-content-66416\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">16.\tFrom what net wealth threshold are both residents and non-residents subject to the \u201cTemporary Solidarity Tax on Large Fortunes\u201d?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66416\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"16\" role=\"region\" aria-labelledby=\"elementor-tab-title-66416\"><p>The &#8220;Temporary Solidarity Tax on Large Fortunes&#8221; applies exclusively to those taxpayers, whether tax residents or non-residents, whose net worth exceeds the legal threshold of \u20ac3 million. This state-level tax serves as an additional levy specifically designed for high net worth individuals. At Seegman, we structure wealth planning arrangements for ultra-high-net-worth individuals (UHNWIs), ensuring maximum efficiency in the face of this tax burden and scrutiny by the tax authorities.<\/p><p>Legal liability for this tax directly affects the following asset categories:<\/p><p>Tax residents: They are liable for the entirety of their worldwide net wealth exceeding the \u20ac3 million threshold.<\/p><p>Non-tax residents: They are liable only on that portion of their net wealth which is situated, or whose rights may be exercised, within Spanish territory, provided it exceeds \u20ac3 million.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66417\" class=\"elementor-tab-title\" data-tab=\"17\" role=\"button\" aria-controls=\"elementor-tab-content-66417\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">17.\tHow is Wealth Tax applied depending on tax residence (global wealth versus assets in Spain) and how does it relate to Solidarity Tax?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66417\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"17\" role=\"region\" aria-labelledby=\"elementor-tab-title-66417\"><p>Wealth Tax is levied on tax residents on their total worldwide wealth, whilst non-resident investors are taxed exclusively on assets located or rights exercisable within Spain. This wealth tax operates in tandem with the temporary Solidarity Tax on large fortunes. Both taxes are effectively levied on the same taxable event, with the Solidarity Tax established as an additional tax layer.<\/p><p>The relationship and technical application of these taxes are structured according to the following territorial connection principles:<\/p><p>Tax Residents: Taxation on a personal basis on their total worldwide wealth under the Wealth Tax.<\/p><p>Non-residents: Taxation based on real obligation, strictly limited to assets and rights situated or exercisable within Spanish jurisdiction.<\/p><p>Tax Overlap: The Solidarity Tax operates in a coordinated manner by imposing an additional surcharge applicable to both residents and non-residents whose applicable net wealth exceeds 3 million euros.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66418\" class=\"elementor-tab-title\" data-tab=\"18\" role=\"button\" aria-controls=\"elementor-tab-content-66418\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">18.\tWhat is the exact legal deadline for the assessment, filing and payment of Corporation Tax (CIT) once the financial year has ended?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66418\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"18\" role=\"region\" aria-labelledby=\"elementor-tab-title-66418\"><p>The exact legal deadline for assessing and paying Corporation Tax (CIT) expires 25 calendar days after the six-month period following the date of accrual, which coincides with the end of the financial year. The CIT tax period aligns with the corporate taxpayer\u2019s financial year, which may not exceed 12 months and usually coincides with the calendar year. The tax becomes due automatically on the last day of that financial year.<\/p><p>The corporate timetable for the preparation, approval and tax settlement requires strict compliance with the following statutory deadlines:<\/p><p>Preparation of annual accounts: The company\u2019s board of directors must prepare the accounts within three months of the end of the financial year.<\/p><p>Corporate approval: The General Meeting must approve these annual accounts within six months of the closing date.<\/p><p>CIT settlement and payment: The tax liability must be paid within a strict period of 25 calendar days, once the sixth month from the accrual date has elapsed.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66419\" class=\"elementor-tab-title\" data-tab=\"19\" role=\"button\" aria-controls=\"elementor-tab-content-66419\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">19.\tWhat registration procedures and tax identification forms (NIF\/NIE) must be completed before a company can be incorporated or acquired?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66419\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"19\" role=\"region\" aria-labelledby=\"elementor-tab-title-66419\"><p>Before incorporating or acquiring a company in Spain, all foreign shareholders and future non-resident directors must obtain a Foreigner Identification Number (NIE) or a Tax Identification Number (NIF), depending on their legal status. At Seegman, we streamline the corporate entry of foreign investors by coordinating all these registration procedures with the Tax Agency in advance. Once the personal NIF\/NIE numbers have been obtained, the company itself (whether a new company or a shelf company) must be registered with the tax authorities in order to operate lawfully.<\/p><p>The process of obtaining tax identification and registration prior to the formalisation of the company involves the following steps:<\/p><p>Corporate Investors: Obtaining a tax identification number (NIF) in Spain for the foreign parent company or any legal entity acquiring shareholder status.<\/p><p>Individual Investors and Directors: Obtaining the NIE for any foreign individual involved in the share capital or the board of directors.<\/p><p>Company Registration: Submission of the relevant tax forms to the Tax Authorities to register the company and obtain its provisional tax identification number (NIF), which will become definitive once it has been entered in the Commercial Register.<\/p><p>Beneficial Ownership Declaration (KYC\/AML): Notarial obligation to disclose the identity of the ultimate beneficial owners (those holding more than 25% of the capital or exercising control) to comply with anti-money laundering regulations.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66420\" class=\"elementor-tab-title\" data-tab=\"20\" role=\"button\" aria-controls=\"elementor-tab-content-66420\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">20.\tWhen does the tax liability for Personal Income Tax (IRPF) arise for tax residents?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66420\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"20\" role=\"region\" aria-labelledby=\"elementor-tab-title-66420\"><p>The accrual of Personal Income Tax (IRPF) for tax residents in Spain formally occurs on 31 December of each year. The personal income tax period strictly coincides with the calendar year, meaning that the primary tax liability is indisputably determined on the closing date of the year. This unalterable temporal rule determines the taxpayer\u2019s financial and family circumstances for the purposes of calculating their taxable income.<\/p><p>The accrual milestone establishes the application of the following personal taxation parameters:<\/p><p>Tax Year: Covers the period from 1 January to 31 December of the relevant calendar year.<\/p><p>Arising of the Liability: The tax liability accrues and becomes materially enforceable on 31 December.<\/p><p>Taxation of Worldwide Income: Upon accrual, taxpayers classified as tax residents are required to pay tax on their total worldwide income earned during that year, regardless of its country of origin.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-66421\" class=\"elementor-tab-title\" data-tab=\"21\" role=\"button\" aria-controls=\"elementor-tab-content-66421\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">21.\tWhat are the periodic tax reporting obligations that a resident has towards the Bank of Spain regarding transactions with non-residents and assets held abroad?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-66421\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"21\" role=\"region\" aria-labelledby=\"elementor-tab-title-66421\"><p>Spanish residents, whether individuals or corporate entities, have a mandatory obligation to report to the Bank of Spain any financial transactions carried out with non-residents, as well as the balances of assets and liabilities located outside Spain. Spanish exchange control regulations impose exhaustive monitoring of the international debtor and creditor positions of the business sector.<\/p><p>The frequency of this regulatory reporting to the Bank of Spain varies according to the following thresholds and volume parameters:<\/p><p>Transaction Volume Threshold: The aggregate volume of transactions carried out by the resident during the previous financial year.<\/p><p>Accounting Position Criterion: The balance of assets and liabilities held as at 31 December of the preceding year.<\/p><p>Frequency of Submission: Depending on compliance with the above criteria, the resident must submit the information forms on a monthly, quarterly or annual basis.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"1.\\tWhat is the standard rate of Corporation Tax (CIT) in Spain, and what reduced rates and benefits are available for newly formed companies (NewCos) or those classified as start-ups?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The standard rate of Corporation Tax (CIT) in Spain is 25%, although newly formed companies and corporate start-ups benefit from a significantly lower rate to encourage investment. At Seegman, we structure transactions for foreign companies to maximise access to these tax benefits from the moment of incorporation.<\\\/p><p>Spanish tax legislation provides for the following structure of applicable rates, subject to the transitional regimes in force in 2026:<\\\/p><p>Standard rate: 25% for most resident companies.<\\\/p><p>Rate for SMEs: 23% in 2026 (with progressive reductions until reaching the final rate of 20% in 2029), applicable to taxpayers whose annual turnover in the previous financial year was less than \\u20ac10 million.<\\\/p><p>Micro-enterprises: Entities with a turnover of less than \\u20ac1 million are taxed at 19% on the first \\u20ac50,000 of the tax base during 2026 (with progressive reductions until reaching 17% in 2027), with the excess taxed at the transitional rate in force for SMEs.<\\\/p><p>NewCos: Newly established companies benefit from a reduced rate of 15% during the first tax period with a positive tax base and the immediately following year.<\\\/p><p>Start-ups: Entities legally classified as start-ups benefit from the 15% rate in the first year with a positive tax base and for the following three financial years, provided they retain that classification.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"2.\\tWhich expenses are tax-deductible for CIT purposes, and what are the specific limits applicable to the deduction of net financial expenses?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Accounting expenses are tax-deductible for CIT purposes if they are properly recorded in the accounts and supported by invoices, although net financial expenses are subject to a strict deductibility limit of \\u20ac1 million per year. Above this amount, the excess net financial expenses will only be deductible if they do not exceed 30% of the company\\u2019s annual EBITDA.<\\\/p><p>The specific rules on deduction and exclusion are structured as follows:<\\\/p><p>Deductible expenses: These include the depreciation of tangible and intangible fixed assets over their useful life, impairment losses, and provisions for bad debts, subject to specific accounting and tax adjustments.<\\\/p><p>Limits on leverage: Interest arising from intra-group borrowing to acquire shareholdings in other entities within the same corporate group is not tax-deductible.<\\\/p><p>Non-deductible expenses: The law excludes from deductibility the payment of dividends, CIT paid, administrative or criminal fines, donations, gambling losses and expenses arising from transactions with tax havens.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"3.\\tHow does the CIT loss carry-forward system work, and are there any time or quantitative limits on its application?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Tax losses can be offset for tax purposes in Spain without any time limit, although there are strict quantitative restrictions depending on the company\\u2019s turnover in the previous financial year. Our dual presence in Madrid and Lisbon enables Seegman to advise on cross-border tax offset strategies tailored to these legal limits.<\\\/p><p>Corporations are guaranteed the right to offset up to \\u20ac1 million of tax losses annually without any percentage limits applying. Once this threshold is exceeded, the general limit is calculated on the basis of the positive tax base prior to the adjustment of the capitalisation reserve, applying the following caps:<\\\/p><table><tbody><tr><td><p>Annual turnover in the previous financial year<\\\/p><\\\/td><td><p>Percentage offset limit<\\\/p><\\\/td><\\\/tr><tr><td><p>Less than \\u20ac20 million<\\\/p><\\\/td><td><p>70% of the positive tax base<\\\/p><\\\/td><\\\/tr><tr><td><p>Between \\u20ac20 million and \\u20ac60 million<\\\/p><\\\/td><td><p>50% of the positive tax base<\\\/p><\\\/td><\\\/tr><tr><td><p>Over \\u20ac60 million<\\\/p><\\\/td><td><p>25% of the positive tax base<\\\/p><\\\/td><\\\/tr><\\\/tbody><\\\/table>\"}},{\"@type\":\"Question\",\"name\":\"4.\\tWhat requirements (percentage of shareholding and holding period) must be met in order to apply the 95% tax exemption on dividends and capital gains arising from shareholdings in other companies?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>To benefit from the 95% tax exemption on corporate dividends and capital gains, the parent company must hold a stake of at least 5% in the subsidiary and maintain it continuously for a minimum of one year.<\\\/p><p>Companies must comply with the following technical rules to apply the exemption:<\\\/p><p>General requirements: A stake of 5% or more and a holding period of at least one year prior to the date on which the dividend becomes payable or the transfer takes place.<\\\/p><p>Foreign taxation requirement: If the dividends or capital gains originate from non-resident entities, the foreign company must be subject to a tax identical or analogous to Spanish CIT, at a nominal rate of at least 10%.<\\\/p><p>Transitional regime: For tax periods between 2021 and 2025, this exemption may be applied to shareholdings of less than 5%, provided they were acquired before 2021 and their acquisition cost exceeded \\u20ac20 million.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"5.\\tWhat is the impact of the \\u201815% minimum tax\\u2019 rule and which types of companies or corporate groups does it necessarily affect?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The 15% minimum tax rule prevents the reduced corporate tax liability from falling below that percentage, directly affecting large taxpayers and all tax-consolidated groups. This barrier prevents the use of tax credits and allowances from reducing the effective tax liability below this tax floor.<\\\/p><p>The scope of application of this tax provision covers the following cases:<\\\/p><p>Affected companies: This applies to entities with a net turnover of \\u20ac20 million or more in the previous financial year, and to all companies under the tax consolidation regime, regardless of their income.<\\\/p><p>Higher rates: The minimum tax threshold is 18% for credit institutions and companies engaged in the exploration and exploitation of hydrocarbons.<\\\/p><p>Excluded entities: Collective investment undertakings, property funds and SOCIMIs (REITs) are exempt from this minimum tax.<\\\/p><p>Multinational Supplementary Tax: In parallel, the transposition of Pillar Two imposes a supplementary tax to ensure a minimum rate of 15% for global corporate groups with revenues exceeding \\u20ac750 million.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"6.\\tWhat are the applicable rates of Value Added Tax (VAT) for the supply of goods and services in Spain?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The standard rate of Value Added Tax (VAT) in Spain is set at 21%, applying to the vast majority of commercial supplies of goods and services. At Seegman, we mitigate our clients\\u2019 operational tax burden by ensuring correct tariff and VAT classification in cross-border and intra-Community transactions.<\\\/p><p>VAT is levied on all activities within Spanish territory (excluding the Canary Islands, Ceuta and Melilla), applying the following rate structure:<\\\/p><p>Standard Rate (21%): Applicable by default to all goods and services not expressly covered by preferential schemes.<\\\/p><p>Reduced Rate (10%): Reserved by law for a specific list of exempt transactions.<\\\/p><p>Super-reduced rate (4%): Applicable on an exceptional basis to certain goods and services considered to be of significant public interest and essential needs.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"7.\\tWhat taxes apply to corporate restructuring transactions (mergers, demergers, contributions) and under what conditions are they eligible for a special tax deferral scheme?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Corporate restructuring transactions in Spain may qualify for a special corporate tax deferral regime that neutralises the tax impact of the transaction.<\\\/p><p>This tax neutrality regime allows international corporate transactions to be structured without generating immediate taxation on the income earned by the individuals or entities involved. For its application, the law requires strict compliance with the following parameters:<\\\/p><p>Eligible transactions: The deferral applies to mergers, demergers, non-cash contributions of business branches, exchanges of securities and changes of registered office of European companies between Member States.<\\\/p><p>Valid economic reason: The corporate restructuring must not have tax fraud or evasion as its primary objective.<\\\/p><p>Prohibition on purely tax-driven advantages: The transaction must be carried out solely for valid economic reasons, and not for the sole purpose of obtaining a tax advantage.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"8.\\tWhat exactly is the special ETVE (Foreign Securities Holding Entities) regime and what tax advantages does it offer to holding companies based in Spain?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The Foreign Securities Holding Entities (ETVE) regime is a highly efficient special tax vehicle for holding companies, designed to exempt foreign-source dividends and capital gains from taxation. Our presence in Madrid and Lisbon enables Seegman to advise on the creation of Iberian holding structures to maximise these advantages against international double taxation.<\\\/p><p>The ETVE acts as an ideal platform for channelling international investments, offering the following tax shield:<\\\/p><p>Entry exemption: Elimination of international double taxation on dividends and income derived from the transfer of shares in non-resident companies.<\\\/p><p>Exit exemption (Dividends): Dividends distributed to non-resident shareholders of the parent company out of exempt income are not considered to have been obtained in Spain and are therefore exempt from Non-Resident Income Tax (NRIT).<\\\/p><p>Exit exemption (capital gains): Capital gains realised by a foreign shareholder on the transfer of their shareholding in the ETVE through an international transaction are also exempt from NRIT.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"9.\\tWhat specific requirements does the law impose (ownership, holding period and taxation at source) for an ETVE to be able to apply the exemption on income derived from its foreign subsidiaries?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>To apply the exemption on income from foreign subsidiaries, the ETVE must meet mandatory requirements of a minimum 5% shareholding, a one-year holding period and equivalent taxation in the jurisdiction of origin.<\\\/p><p>Spanish regulations require these concurrent criteria to ensure that subsidiaries are subject to comparable taxation. The technical conditions are:<\\\/p><p>Minimum shareholding: The parent holding company must hold a stake of at least 5% in the capital of the foreign subsidiary.<\\\/p><p>Holding period: This shareholding must have been held continuously for at least one year prior to the date on which the dividend becomes payable or the transfer of the securities takes place.<\\\/p><p>Taxation at source: The foreign subsidiary must be subject to a tax identical or analogous to Spanish Corporation Tax (CIT), requiring a nominal tax rate of at least 10%.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"10.\\t Are dividends distributed by a Spanish ETVE to its foreign shareholders subject to withholding tax or payment of Non-Resident Income Tax (NRIT)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Dividends distributed by an ETVE to its foreign shareholders are not subject to withholding or payment of Non-Resident Income Tax (NRIT), provided they derive from previously exempt income.<\\\/p><p>This exit exemption is one of the major corporate strengths of the ETVE regime. When distributing profits to non-resident shareholders, Spanish tax law assumes that this income has not been earned within Spanish territory, thereby neutralising the tax burden on repatriation.<\\\/p><p>However, there is a strict anti-avoidance measure applicable to these transactions:<\\\/p><p>Tax Haven Restriction: The NRIT exemption lapses automatically and will not apply if the shareholders receiving the dividend are resident, for tax purposes, in jurisdictions legally classified as non-cooperative (former tax havens).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"11.\\tHow are capital gains obtained by a non-resident shareholder when transferring their shareholding in a Spanish ETVE taxed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Capital gains realised by a non-resident shareholder upon transferring their stake in a Spanish ETVE in an international transaction are fully exempt from Non-Resident Income Tax (NRIT). At Seegman, we structure transactions for foreign companies, ensuring that exits from Spanish holding vehicles are executed with maximum profitability and without tax friction.<\\\/p><p>This exemption applies because the regulations do not consider such income to have been derived in Spain. As in the case of dividend payments, the divestment must comply with the following proviso:<\\\/p><p>Exclusion clause: The tax protection afforded by the exemption will not apply if the non-resident investor or partner transferring the shareholding is resident for tax purposes in a non-cooperative jurisdiction.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"12.\\tUnder what criteria (days spent in the country or economic interests) is an individual considered a tax resident in Spain and liable for personal income tax on their worldwide income?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>An individual is considered a tax resident in Spain, and therefore subject to personal income tax on their worldwide income, if they spend more than 183 days in the country or if their main centre of economic interests is located in Spanish territory.<\\\/p><p>The fulfilment of just one criterion is sufficient to establish tax residence, triggering the taxpayer\\u2019s global taxation. The rules for triggering taxation work as follows:<\\\/p><p>Residence rule: This involves residing in Spain for more than 183 days during the calendar year. Sporadic absences count towards this calculation, unless the taxpayer can conclusively prove their tax residence in another jurisdiction.<\\\/p><p>Centre of economic interests: This applies where the main centre or base of the taxpayer\\u2019s business or professional activities, or the centre of their economic interests, is located in Spain, either directly or indirectly.<\\\/p><p>Legal presumption regarding family: It is presumed that residence in Spain exists if the spouse (not legally separated) and dependent minor children have their habitual residence in the country, although evidence to the contrary is admissible.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"13.\\tHow are personal income tax rates structured in Spain for general income as opposed to savings income (dividends, interest, capital gains)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The Spanish personal income tax system divides the tax base into two blocks with asymmetric taxation: general income is taxed at a progressive rate reaching 47%, whilst savings income benefits from more moderate rates, capped at 30%. From our offices in Madrid and Lisbon, the Seegman team designs compensation plans for senior executives, seeking to maximise the legal channelling of income into the savings tax bracket.<\\\/p><p>The dual structure of personal taxation has a decisive impact on the remuneration of founders and investors:<\\\/p><p>General Income (General Tax Base): Includes income from employment, business activities and property income. It is taxed at aggregate progressive rates (national and regional) ranging from 19% to 47%, with variations possible depending on the autonomous community.<\\\/p><p>Savings Income (Savings Base): This covers dividends, profit distributions, interest and capital gains arising from the transfer of assets. The following fixed progressive scale applies at national level:<\\\/p><table><tbody><tr><td><p>Savings Base Brackets<\\\/p><\\\/td><td><p>Full Rate<\\\/p><\\\/td><td><p>Remaining Base<\\\/p><\\\/td><td><p>Applicable Rate<\\\/p><\\\/td><\\\/tr><tr><td><p>From 0 to 6,000 euros<\\\/p><\\\/td><td><p>0 euros<\\\/p><\\\/td><td><p>\\u20ac6,000<\\\/p><\\\/td><td><p>19%<\\\/p><\\\/td><\\\/tr><tr><td><p>From \\u20ac6,000 to \\u20ac50,000<\\\/p><\\\/td><td><p>\\u20ac1,140<\\\/p><\\\/td><td><p>\\u20ac44,000<\\\/p><\\\/td><td><p>21%<\\\/p><\\\/td><\\\/tr><tr><td><p>From \\u20ac50,000 to \\u20ac200,000<\\\/p><\\\/td><td><p>\\u20ac10,380<\\\/p><\\\/td><td><p>\\u20ac150,000<\\\/p><\\\/td><td><p>23%<\\\/p><\\\/td><\\\/tr><tr><td><p>From \\u20ac200,000 to \\u20ac300,000<\\\/p><\\\/td><td><p>\\u20ac44,880<\\\/p><\\\/td><td><p>\\u20ac100,000<\\\/p><\\\/td><td><p>27%<\\\/p><\\\/td><\\\/tr><tr><td><p>Over 300,000 euros<\\\/p><\\\/td><td><p>\\u20ac71,880<\\\/p><\\\/td><td><p>Thereafter<\\\/p><\\\/td><td><p>30%<\\\/p><\\\/td><\\\/tr><\\\/tbody><\\\/table>\"}},{\"@type\":\"Question\",\"name\":\"14.\\tWhat does the special tax regime for \\u2018impatriates\\u2019 (the Beckham Law) entail, and what requirements must a foreign national meet to be taxed at a flat rate of 24% for six years?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The special impatriate tax regime allows professionals relocating to Spain to be taxed at a flat rate of 24% on the first \\u20ac600,000 of their employment income, exempting their worldwide income and operating under the rules of the Non-Resident Income Tax (NRIT) for six years. At Seegman, our dual presence in Madrid and Lisbon enables us to design international mobility strategies for senior executives, maximising these tax advantages. This exceptional scheme excludes taxation in Spain on income earned abroad, unlike the standard personal income tax applicable to residents.<\\\/p><p>To benefit from this tax optimisation structure, the foreign investor or executive must strictly comply with the following legal requirements:<\\\/p><p>Previous absence: Not having been a tax resident in Spain during the five tax years preceding the year of relocation.<\\\/p><p>Reason for relocation: The corporate relocation must be due to an employment agreement, taking up a position as a director, working as a digital nomad, starting an entrepreneurial venture (start-up), or being a highly qualified professional providing R&amp;D&amp;I services (accounting for more than 40% of their income).<\\\/p><p>Nature of income: Not receiving income that is legally classified as derived through a permanent establishment located in Spanish territory.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"15.\\tHow are foreign investors without a permanent establishment in Spain taxed under the Non-Resident Income Tax (NRIT) on dividends or capital gains?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Foreign investors operating in Spain without a permanent establishment are taxed under the NRIT at a flat rate of 19% on dividends and capital gains of Spanish source. This tax applies exclusively to the gross amount of income obtained within Spanish jurisdiction, completely exempting the investor\\u2019s worldwide income from taxation. Spanish legislation establishes a strict categorisation for taxing capital inflows repatriated by non-residents.<\\\/p><p>The fixed tax rates applicable to the main sources of investment income are structured as follows:<\\\/p><p>Dividends: 19% on distributed profits and other income derived from equity holdings in a company.<\\\/p><p>General capital gains: 19% on the transfer or general disposal of assets and rights in Spain.<\\\/p><p>Gains on funds: 19% applicable to capital gains arising from the transfer or redemption of units in collective investment undertakings.<\\\/p><p>Interest: 19% on income obtained from the lending of own capital to third parties.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"16.\\tFrom what net wealth threshold are both residents and non-residents subject to the \\u201cTemporary Solidarity Tax on Large Fortunes\\u201d?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The &#8220;Temporary Solidarity Tax on Large Fortunes&#8221; applies exclusively to those taxpayers, whether tax residents or non-residents, whose net worth exceeds the legal threshold of \\u20ac3 million. This state-level tax serves as an additional levy specifically designed for high net worth individuals. At Seegman, we structure wealth planning arrangements for ultra-high-net-worth individuals (UHNWIs), ensuring maximum efficiency in the face of this tax burden and scrutiny by the tax authorities.<\\\/p><p>Legal liability for this tax directly affects the following asset categories:<\\\/p><p>Tax residents: They are liable for the entirety of their worldwide net wealth exceeding the \\u20ac3 million threshold.<\\\/p><p>Non-tax residents: They are liable only on that portion of their net wealth which is situated, or whose rights may be exercised, within Spanish territory, provided it exceeds \\u20ac3 million.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"17.\\tHow is Wealth Tax applied depending on tax residence (global wealth versus assets in Spain) and how does it relate to Solidarity Tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Wealth Tax is levied on tax residents on their total worldwide wealth, whilst non-resident investors are taxed exclusively on assets located or rights exercisable within Spain. This wealth tax operates in tandem with the temporary Solidarity Tax on large fortunes. Both taxes are effectively levied on the same taxable event, with the Solidarity Tax established as an additional tax layer.<\\\/p><p>The relationship and technical application of these taxes are structured according to the following territorial connection principles:<\\\/p><p>Tax Residents: Taxation on a personal basis on their total worldwide wealth under the Wealth Tax.<\\\/p><p>Non-residents: Taxation based on real obligation, strictly limited to assets and rights situated or exercisable within Spanish jurisdiction.<\\\/p><p>Tax Overlap: The Solidarity Tax operates in a coordinated manner by imposing an additional surcharge applicable to both residents and non-residents whose applicable net wealth exceeds 3 million euros.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"18.\\tWhat is the exact legal deadline for the assessment, filing and payment of Corporation Tax (CIT) once the financial year has ended?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The exact legal deadline for assessing and paying Corporation Tax (CIT) expires 25 calendar days after the six-month period following the date of accrual, which coincides with the end of the financial year. The CIT tax period aligns with the corporate taxpayer\\u2019s financial year, which may not exceed 12 months and usually coincides with the calendar year. The tax becomes due automatically on the last day of that financial year.<\\\/p><p>The corporate timetable for the preparation, approval and tax settlement requires strict compliance with the following statutory deadlines:<\\\/p><p>Preparation of annual accounts: The company\\u2019s board of directors must prepare the accounts within three months of the end of the financial year.<\\\/p><p>Corporate approval: The General Meeting must approve these annual accounts within six months of the closing date.<\\\/p><p>CIT settlement and payment: The tax liability must be paid within a strict period of 25 calendar days, once the sixth month from the accrual date has elapsed.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"19.\\tWhat registration procedures and tax identification forms (NIF\\\/NIE) must be completed before a company can be incorporated or acquired?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Before incorporating or acquiring a company in Spain, all foreign shareholders and future non-resident directors must obtain a Foreigner Identification Number (NIE) or a Tax Identification Number (NIF), depending on their legal status. At Seegman, we streamline the corporate entry of foreign investors by coordinating all these registration procedures with the Tax Agency in advance. Once the personal NIF\\\/NIE numbers have been obtained, the company itself (whether a new company or a shelf company) must be registered with the tax authorities in order to operate lawfully.<\\\/p><p>The process of obtaining tax identification and registration prior to the formalisation of the company involves the following steps:<\\\/p><p>Corporate Investors: Obtaining a tax identification number (NIF) in Spain for the foreign parent company or any legal entity acquiring shareholder status.<\\\/p><p>Individual Investors and Directors: Obtaining the NIE for any foreign individual involved in the share capital or the board of directors.<\\\/p><p>Company Registration: Submission of the relevant tax forms to the Tax Authorities to register the company and obtain its provisional tax identification number (NIF), which will become definitive once it has been entered in the Commercial Register.<\\\/p><p>Beneficial Ownership Declaration (KYC\\\/AML): Notarial obligation to disclose the identity of the ultimate beneficial owners (those holding more than 25% of the capital or exercising control) to comply with anti-money laundering regulations.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"20.\\tWhen does the tax liability for Personal Income Tax (IRPF) arise for tax residents?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The accrual of Personal Income Tax (IRPF) for tax residents in Spain formally occurs on 31 December of each year. The personal income tax period strictly coincides with the calendar year, meaning that the primary tax liability is indisputably determined on the closing date of the year. This unalterable temporal rule determines the taxpayer\\u2019s financial and family circumstances for the purposes of calculating their taxable income.<\\\/p><p>The accrual milestone establishes the application of the following personal taxation parameters:<\\\/p><p>Tax Year: Covers the period from 1 January to 31 December of the relevant calendar year.<\\\/p><p>Arising of the Liability: The tax liability accrues and becomes materially enforceable on 31 December.<\\\/p><p>Taxation of Worldwide Income: Upon accrual, taxpayers classified as tax residents are required to pay tax on their total worldwide income earned during that year, regardless of its country of origin.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"21.\\tWhat are the periodic tax reporting obligations that a resident has towards the Bank of Spain regarding transactions with non-residents and assets held abroad?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Spanish residents, whether individuals or corporate entities, have a mandatory obligation to report to the Bank of Spain any financial transactions carried out with non-residents, as well as the balances of assets and liabilities located outside Spain. Spanish exchange control regulations impose exhaustive monitoring of the international debtor and creditor positions of the business sector.<\\\/p><p>The frequency of this regulatory reporting to the Bank of Spain varies according to the following thresholds and volume parameters:<\\\/p><p>Transaction Volume Threshold: The aggregate volume of transactions carried out by the resident during the previous financial year.<\\\/p><p>Accounting Position Criterion: The balance of assets and liabilities held as at 31 December of the preceding year.<\\\/p><p>Frequency of Submission: Depending on compliance with the above criteria, the resident must submit the information forms on a monthly, quarterly or annual basis.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tax Let us help you We support our clients in managing their tax obligations, integrating seamlessly with each company\u2019s internal teams. Our experience includes tax planning for corporate structures, advising on specific tax compliance matters related to our clients\u2019 operations, and designing tax strategies for high-net-worth individuals. We support our international clients in managing their [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-14341","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax<\/title>\n<meta name=\"description\" content=\"Seegman&#039;s tax department offers strategic and tailored solutions to optimize tax structures and ensure tax compliance for our clients\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/seegman.com\/en\/tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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