Fèlix Castells

Multidisciplinary law and economics firm in Barcelona

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Tax on Non-Productive Assets

The tax return (tax form 540) of the new tax on non-productive assets of legal entities (IANP) must be filed between October 1 and November 30 of 2019, for tax years 2017, 2018 and 2019. Starting next year 2020, form 540 must be filed from June 1 to June 30 of each year. The purpose […]
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Income Tax Return 2017

The deadline for the presentation of the Income Tax Return for 2017 began last April and will end on July 2, 2018, although for income with direct debit payments the deadline will finish on June 27, 2018. All individuals with tax residency in Spain who receive any type of income are required to present the […]
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Lease of property for tourism purposes

At the beginning of March, the Draft Ordinance was published, approving the new Tax Form 179 entitled “Quarterly tax declaration regarding lease of property for tourist use”, establishing the conditions and the procedure for Form 179 to be presented to the Spanish Tax Authorities (STA). This new obligation to disclose information on lease of property […]
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