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Spain: an attractive country for investment
- Introduction
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- Infraestructure
- Economic structure
- Domestic market
- Foreign trade and investment
- Legislation on foreign investment and exchange control
- Obligations in relation to anti-money laundering and counter-terrorism financing
Establishing a business in Spain
- Introduction
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- Tax identification number (N.I.F.) and foreigner identity number (N.I.E.)
- Formation of a company
- Limited liability entrepreneur
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- Other alternatives for operating in Spain
- Other alternatives for investing in Spain
- Dispute resolution
- Appendix I. Table summarizing the tax treatment given to the various ways of investing in Spain
Tax system
- Introduction
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- Local taxes
- Appendix I. Corporate income tax incentives for investment
- 极速伟理ip软件 Treaty tax rates³⁷
- ip伟理软件排行 Calculation of corporate income tax
- Appendix IV. Case of application of the regime “ETVE” the shareholders of which are not resident in Spain
- ip伟理软件排行榜 Nonresident case study: income obtained without a permanent establishment
- Appendix VI. VAT case study
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- Introduction
- State incentives for training and employment
- State incentives for specific industries
- Incentives for investment in Spain
- Aid for innovative SMEs
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- EU aid and incentives
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- Introduction
- Contracts¹
- Material modifications to working conditions³
- Termination of employment contracts⁴
- Senior management contracts⁵
- Contracts with temporary employment agencies⁶
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- Non-employment relationships
- Acquisition of a Spanish business
- Practical aspects to be considered when setting up a company in Spain
- Relocation of workers under a cross-border working arrangement within the EU and the EEA (“impatriates”)
- Visas and work and residence permits⁷, ⁸
- Social Security system⁹
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- Occupational risk prevention¹²
Intellectual property law
- Introduction
- Trademarks
- Protection of inventions in Spain
- Plant varieties
- Industrial designs
- Topographies of semiconductor products
- Copyright
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- Trade secrets
- Action against infringement of intellectual property rights
- Appendix I. Reference to official fees for 2018
- Appendix II. Intellectual property conventions
Legal framework and tax implications of e-commerce in Spain
- Introduction
- Defining regulatory principles
- Tax implications of e-commerce in Spain
Annex I. Company and commercial law
- Applicable legislation
- Forms of business enterprise
- The treatment of liability at the types of business enterprises
- Main characteristics of corporations and limited liability companies
- European public limited-liability company (S.E.)
- New limited liability company
- Professional services firm (S.P.)
- Sole-shareholder companies
- Branches
- Representative office
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- Introduction
- Financial institutions
- Markets
- Safeguards to protect financial services customers
Annex III. Accounting and audit issues
- Legal framework
- Accounting records
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- Conceptual accounting framework and recognition and measurement bases
- Distributable profit
- Consolidation
- Requirements concerning disclosures in the notes to the financial statements
- Auditing requirements
- Financial statement publication requirements
- Appendix I. Model balance sheets
- Appendix II. Model income statements
- Appendix III. Model statement of changes in equity for the year ended __ 200x
- Appendix IV. Model cash flow statements for the year ended ___ 200x
Useful addresses