How to get Access to “convenio especial” scheme

We at Salvador Tax & Legal would like to inform you of the possibility of access to the public health system for foreign residents in Spain, who do not qualify under any other means.

It is necessary for those people to make a Special Agreement with the Andalucia Health Service, upon payment of a monthly fee and providing certain criteria, detailed below, is met, you will have access to the public health system.

The law 16/2003, dated 28th May, on the cohesion and quality of the National Health System, Article 3.5 establishes the possibility that residents who do not qualify as members of the Health System can have access to it by means of a subscription or payment.  Continue reading “How to get Access to “convenio especial” scheme”

¿Es posible cobrar la pensión de jubilación y trabajar al mismo tiempo?

Desde Salvador Tax & Legal queremos dar respuesta a las dudas acerca de la posibilidad de compatibilizar la actividad laboral con la pensión de jubilación.

Como norma general la jubilación no es compatible con el trabajo, independientemente de que sea por cuenta propia o por cuenta ajena, según establece el artículo 213 de la Ley General de la Seguridad Social.

Sin embargo, esta regla tiene sus excepciones. Cabe la posibilidad de compatibilizar la jubilación con la prestación de servicios por cuenta ajena o por cuenta propia en determinados supuestos tasados: Continue reading “¿Es posible cobrar la pensión de jubilación y trabajar al mismo tiempo?”

Form 720 Tax Return

Form 720. Remember the deadline is before 2nd April

Don´t forget that the information return must be submitted by residents in Spain. This year 2nd April is the deadline to submit the Form 720

Who has the obligation to submit this tax form?

Taxpayers required to inform of their assets and rights held abroad, in accordance with this regulation are:

  • Individuals and legal entities resident in Spain.
  • Individuals or legal entities not resident in Spain, with a permanent establishment in Spanish territory If they belong reviews one of the following groups: owner, representative, agent, beneficiary, individually or entity With actual powers of disposal or beneficial owner.

What Must Be Declared? 

With regards to the information that has to be Disclosed to the Spanish Tax Authority, This obligation includes specific information on assets and rights situated abroad including:

  • Bank accounts located abroad.
  • Stocks, rights, income and insurance policies deposited, managed or Gained abroad.
  • Real estate and rights on real-estate located abroad.

This obligation implies that the taxpayer will have to declare bank accounts abroad, even if he / she does not own stocks or real estate abroad. However, there will be no obligation to submit esta tax form for bank accounts located abroad if neither end the balance (on December, 31st), nor the average balance Reaches to the total of € 50,000.

Frequency in the presentation of the tax return

Once Form 720 has been filed with regard to one or more of the disclosure obligations in it (referred to in question no. 1), this Form should only be filed again when, in relation to one or more of these obligations, there is an increase of the overall limit established for each information block above 20,000 euros compared with what the last declaration determined.

More Information here. Don’t wait to the last minute and avoid penalties.

You can contact us in case of doubts.

transferencias entre países comunitarios

Ready, Steady… RENTA 2016!

Ready, Steady…  RENTA 2016!

Income tax declaration for residents is starting and we want to help you! Continue reading “Ready, Steady… RENTA 2016!”

Next March, 31st is the deadline to submit the Form 720

We are approaching March 31st and the information return must be submitted by residents in Spain. 31st is the deadline to submit the Form 720

Who has the obligation to submit esta tax form?

Taxpayers required to inform of their assets and rights held abroad, in accordance with this regulation are:

  • Individuals and legal entities resident in Spain.
  • Individuals or legal entities not resident in Spain, with a permanent establishment in Spanish territory If they belong reviews one of the following groups: owner, representative, agent, beneficiary, individually or entity With actual powers of disposal or beneficial owner.

What Must Be Declared? 

With regards to the information that has to be Disclosed to the Spanish Tax Authority, This obligation includes specific information on assets and rights situated abroad including:

  • Bank accounts located abroad.
  • Stocks, rights, income and insurance policies deposited, managed or Gained abroad.
  • Real estate and rights on real-estate located abroad.

This obligation implies that the taxpayer will have to declare bank accounts abroad, even if he / she does not own stocks or real estate abroad.

However, there will be no obligation to submit esta tax form for bank accounts located abroad if neither end the balance (on December, 31st), nor the average balance Reaches to the total of € 50,000.

Frequency in the presentation of the tax return

Once Form 720 has been filed with regard to one or more of the disclosure obligations in it (referred to in question no. 1), this Form should only be filed again when, in relation to one or more of these obligations, there is an increase of the overall limit established for each information block above 20,000 euros compared with what the last declaration determined.

More Information here. Don’t wait to the last minute and avoid penalties.

You can contact us in case of doubts.

Puesto vacante para Departamento Laboral

Estamos buscamos a alguien con tu perfil para el puesto vacante de nuestro Departamento Laboral. Envíanos tu C.V a través de nuestro formulario o email abajo.

Puesto vacante para Departamento Laboral
Puesto vacante para Departamento Laboral

Buscamos profesional para el puesto vacante de responsable del Departamento Laboral. Se encargará de prestar asesoramiento a nuestros clientes y formará parte de un equipo de 3 personas. Buscamos a alguien con:

  • Experiencia probada de más de 5 años en asesoría laboral,
  • con habilidades directivas,
  • Ingles nivel alto.

Interesados enviarnos tu CV a través de nuestro formulario o a través del email: info@gestoriasalvador.com

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NUEVAS REGLAS EUROPEAS EN MATERIA DE PROTECCIÓN DE DATOS

El pasado 25 de mayo ha entrado en vigor el nuevo Marco Europeo de Protección de Datos.

Los datos personales y su libre circulación

Se pretende unificar y modernizar la normativa europea sobre protección de datos, para un mejor control de datos personales y su libre circulación.

Continue reading “NUEVAS REGLAS EUROPEAS EN MATERIA DE PROTECCIÓN DE DATOS”

FERIA DE LONDRES “A PLACE IN THE SUN”

Del 6 al 8 de mayo la Asesoría Tax&Legal, International y Gestoria de Grupo Salvador, estará presente en la feria de Londres ” A place in the sun”. A partir de este viernes, estaremos retransmitiendo a todos los interesados las ultimas novedades de esta importante feria londinense a través de en nuestra pagina de Facebook ( https://www.facebook.com/gruposalvadoralmeria/ ). Síguenos y participe enviándonos tus comentarios. ¡Compártelo!

JORNADA PARA LA COOPERACIÓN ENTRE EMPRENDEDORES

Impulsado por Andalucía Emprende y la Agencia Andaluza de Instituciones Culturales 30 empresas participan de este encuentro para la cooperación entre emprendedores

Treinta empresas entre ellas el Grupo Salvador, han participado el pasado jueves día 18, de una significativa jornada para la cooperación entre emprendedores para Almería. Evento realizado en el Museo Arqueológico de Almería. Impulsado por Andalucía Emprende y la Agencia Andaluza de Instituciones Culturales. Continue reading “JORNADA PARA LA COOPERACIÓN ENTRE EMPRENDEDORES”

Judgment against Spain regarding inheritance and gift tax

This last September 3rd the awaited judgment of the Court of Justice of the European Union (CJEU) on the appeal made by the European Commission against Spain, in relation to the Spanish legislation on Inheritance and Gift Tax (Case C-127/12), was published.

Said judgment of the CJEU decides:

To declare that the Kingdom of Spain has not complied with its obligations pursuant to articles 63 TFEU and 40 of the Agreement on the European Economic Area of 2nd May 1992, by allowing differences to be set in the tax treatment of gifts and inheritances between resident and non-resident successors and grantees in Spain, between resident and non-resident deceased in Spain and between gifts and similar disposals of real estate property located in and outside Spanish territory.

The judgment brings the process started in 2007 to an end, thus sustaining a breach of European Law, by maintaining that the rules on jurisdiction laid down by the legislations of the autonomous communities go against the principle of free movement of capital, as European residents are excluded from their application.

As for the foreseeable consequences of this judgment we must highlight:

  1. Spain’s obligation to change its current legislation on the assignment of taxes to the autonomous communities:

The new regulation on applicable law (autonomous or state) must allow the same legislation to be applied to EU residents as to Spanish residents.

  1. With regard to the tax payments made by non-residents prior to the judgment that could not have a more beneficial autonomous regulation applied to them:

We anticipate that appeals will begin to be made against the assessment of payments already made by European residents, requesting equal treatment and the appropriate refund of any excess paid.