On March 9th,  Ms. Inmaculada Pineda, an expert in this issue and partner of the Firm, will explain with a practical approach, tax issues to be considered with regard to expatriate employees: Tax residence and Wage Taxes, Tax obligations, Tax benefits: exemption of the Article 7 p) of the Personal Income Tax Law and "Expatriation Premium", and other key points for an adequate tax treatment of the expatriate from the employer company point of view.

On January 18th 2018, the European Commission proposed new rules with the aim of stablishing more flexible VAT rates and simplifying VAT procedures for small and medium entities, which need to promote their development.

This proposal is included within the framework of creating a single VAT area, with the main aim of reducing fraud, which represents a loss to the Member States of around EUR 50 billion. The Member States also intend to adapt the common VAT rules (1992) to the current situation.

In its recent sentence, the Supreme Court narrows the interpretation of the Law pointing at more objective criteria in terms of residence status. The court resolves over an intern from the ICEX (Spanish Institute of Foreign Trade), who signed a contract to work from October 1st, 2010 until September 30th, 2011, ie. one year in the commercial office of Spain in New York. The ICEX practiced the corresponding tax withholdings, but the employee understood that as a non-resident in Spain he had to file the 210 Form of the Non-Resident Income Tax, for which he requested the amounts withheld by the payer to the Spanish Tax Office.