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Non residents

Planning and Counselling

SBAL offers you comprehensive planning and counselling on the taxation of affiliated companies, branches, permanent establishments, and staff assigned to work in a foreign country (i.e. expatriates and inpatriates)..

Services

The following list includes the most relevant areas where SBAL provide counselling services:

  • Taxation of staff assigned to render their services in a foreign country (i.e. expatriates and inpatriates)

    • Company tax obligations
    • Tax obligations of the assigned staff
    • Analysis of the tax residence of the applicable regulations
    • Advice on exemptions and tax benefits
    • Steps to be followed by both the company and the assigned employees, and salary package design
    • Tax equalization policy
  • Non-resident taxation
  • Taxation of affiliated companies, branches and permanent establishments
  • Direct taxation of international intra-group transactions
  • Implementation of the relevant Double Taxation Agreements
  • Formation of companies holding foreign securities
  • Planning of investments of foreign companies in Spain and of Spanish investment abroad
  • VAT liability of international transactions.
  • VAT refund to non-established persons

Reference material

Thanks to its large experience SBAL has collected supporting evidence of the ever-increasing need of this kind of counselling, and that is the reason why we have designed a wide range of documents relatling to the tax treatment of staff assigned to render services in a foreign country, as well as a bilingual tax glosssary in English and Spanish which is available to you in the "Utilities" section.

SBAL provides advice to expatriates

Information addressed to both the company and its workers regarding expatriates.

Other tax services

Transfer prices
Foundations
Company restructuring
Tax planning
Tax procedures
Due diligence

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