¿ì¸® ȸ´Â Áö³ 2018. 5. 4. ½ºÆäÀÎ ¹Ù¸£¼¿·Î³ªº¯È£»çȸ¿Í MOU¸¦ ü°áÇÏ¿© ¾çȸÀÇ
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GENERAL DATA
Spain is one of the most preferred destinations for foreign investors due to the fact that
it enjoys a privileged location in the south-west of Europe, occupying most of the Iberian Peninsula and, outside of it,
two important archipelagos (the Canary Islands in the Atlantic Ocean and the Balearic
Islands in the Mediterranean Sea) and two cities in the north of Africa: Ceuta and Melilla.
The Spanish territory is approximately half a million square kilometers with a current
population of more than 46 million inhabitants. There is a common official language
which is Spanish as well as co-official languages in the Autonomous Communities, which are Catalan, Basque,
Valencian and Galician. In Spain the form of government is a parliamentary monarchy with
a hereditary monarch, the King of Spain, acting as a head of state, which arbitrates and
moderates the regular functioning of the institutions and assumes the highest representa
tion of the Spanish State in the international. In turn, there is the General Courts formed by
the Congress of Deputies and the Senate, and in them resides the legislative power of the
State. The executive branch is formed by a Council of Ministers headed by the President of
the Government who serves as head of Government. The Government directs domestic
and foreign policy, the civil and military administration and the defence of the State. It
exercises executive and regulatory power. Also, the territorial organization of the State is
committed to decentralization, being divided into three levels. The lower level is the local
government composed by various municipalities; at the medium level, there are fifty-
two provinces and finally the Autonomous Communities that have their own
parliaments and may assume competences i certain areas as for example education or
health.
LEGAL SYSTEM
There are many ways for doing business in Spain as Setting-
up of a Spanish corporation or limited liability company and formation of a Spanish
branch, pursuit of the activity directly by an individual entrepreneur under the form of the
“limited liability entrepreneur”, the acquisition of shares in an existing Spanish company,
the acquisition of real estate located in Spain, the acquisition of a business through sale/
purchase or global transfer of assets and liabilities or investing in venture capital firms,
among others. In this article will be briefly explained how to create and set up a Business.
The first step in order to create a business in Spain is to choose if it will be set Up a
Spanish Company under the various legal forms provided by the Spanish law or if it will
be set up a branch of a foreign parent company. In order to choose to set up Spanish
Company the most common legal forms are the following:
- Public limited Company (Sociedad Anonima, S.A.): requires a single shareholder
and a minimum capital of 60.000 Euros. Some of its main features are:
¡Ü Capital divided into shares.
¡Ü Transfer of shares: freedom to transfer the shares.
¡Ü Limited liability of shareholders to their own contribution.
¡Ü Types of contributions: money and assets (with a previous expert opinion).
¡Ü Corporate bodies: General Meeting and Administrative Board.
¡Ü Administrative Board forms: a sole director, two directors (solidarity or joint),
a Board of Directors (Chief Executive Officers).
¡Ü Term of office: six years, renewable. May be revoked at any time.
¡Ü Session without a call: Universal General Meeting.
- Limited Liability Companies (Sociedad Limitada, S.L.): requires a single
shareholder and a minimum capital of 3.000 Euros. Some of its main features are:
¡Ü Capital divided into shares.
¡Ü Transfer of shares: free transmission to own spouse, ascendants and descendants’
relatives, partners and companies of the Group except statutory provision.
¡Ü Limited liability of shareholders to their own contribution.
¡Ü Types of contributions: money and assets (optional previous expert opinion). Solidarity
responsibility of the person providing and his own successors.
¡Ü Corporate bodies: General Meeting and Administrative Board.
¡Ü Administrative Board forms: a sole director, two or more directors (solidarity or joint),
a Board of Directors (Chief Executive Officers).
¡Ü Term of office: Indefinite except by-laws provisions. May be revoked at any time.
¡Ü Session without a call: Universal General Meeting. In order to set up even a company
or a branch office there are required some formalities:
Formalities for the setting up of a company:
¡Ü Certification of the Corporate name.
¡Ü Bank deposit for the social capital amount.
¡Ü Obtaining individual NIE by the partner natural person or by the director of the
company.
¡Ü Public deed before a Notary.
¡Ü Obtaining provisional VAT number and communication of the Company tax base and
the Spanish VAT number to the Tax Office.
¡Ü Liquidation of the Constitution tax in the Region’s Tax Office: 1% (currently exempt).
¡Ü Registration of the notarial deed in the Commercial Registry.
¡Ü Statement of Investment in the Foreign Investments General Directorate: 1 month
from the notarial deed.
¡Ü Obtaining the definitive VAT number.
- Formalities for the establishing of a branch office:
¡Ü General Meeting Minutes and Statutes of the parent Company with a certified
translation into Spain and The Hague Apostille.
¡Ü Constitution of bank deposit for the amount decided by the parent company.
¡Ü Notarial deed agreement of constitution of the branch.
¡Ü Obtaining provisional VAT number and communicate the tax base to the Tax Agency.
¡Ü Registration of the public deed in the Commercial Registry.
No certification of the Corporate name request.
¡Ü Statement of Investment in the Foreign Investments General Directorate:
1 month from the notarial deed.
TAXATION
There are two possibilities for a foreign company to have an establishment in Spain:
Either by owning a Subsidiary or a Branch. The former will need to accomplish the
Corporate Tax (IS); while the latter will carry out the Income Tax Non-
Resident (IRNR). These are the next steps to follow:
¢Æ Procedure
¡Ü Obtaining provisional Tax Identification Number (VAT number).
¡Ü Payment of the Corporate Transactions (OOSS): 1% of capital (currently exempt).
¡Ü Obtaining the definitive VAT number.
¢Æ Investment Statement
¡Ü Once the store has been established, it must be declared in the Register
of Foreign Investment of the Ministry of Economy and Finance. Any additional investment
or liquidation of the investment should also be declared. Later, a report of the
development on investment in Subsidiary or Branch should be submitted annually.
Moreover, each type of establishment must pay according to its characteristics:
¢Æ Subsidiaries: General rate: 25%
¢Æ Entities of small size (turnover less than 10 million Euros): 25%
¢Æ Offset taxable income: effective for periods beginning on or after
1-1-15, the tax losses can be offset within an unlimited term
(before 1-1-15 the term was 18 years).
However, there’s a quantitative limit with positive income tax term of 70%.
There are possibilities of Tax Credits; the percentage will depend on the activity:
¡Ü Exemption method to avoid double taxation: a 100% can be applied if the company
holds a stake of at least 5% and participates for at least one year prior to the date when
they are payable.
¡Ü Deduction for activities in Research & Development and also for Technological
Innovation Investments (ask for the complete list).
Corporate TAX: Taxation of a branch office: Due to the wide range of different agreements,
the Estates’ signed text should be studied carefully, thus we detail below the most
significant incomes:
Royalties
¡Ü Under the OCDE Agreement1) Model: Exclusive taxation in the residence Estate.
¡Ü Limited taxation in the source Estate, liable to specific requirements. Interests
¡Ü Interests coming from a contractor Estate and paid off to a resident from other
contractor Estate will be liable to the sharing taxation principle, although it is allowed to
renounce to the tax power and tribute for the interests’ totality in the country receiving
the income.
¡Ü In the event of countries with a Double Taxation Agreement with Spain, the
maximum interest rate to be taxed in the source country is 10%. Dividends
¡Ü Agreements to reduce the general tax rate: usually each agreement holds different
reduced rates depending on the participation.
¡Ü In the event that an Estate receiving dividends would apply to receive the whole
income in its Estate, what means, without the dividend payer making any withholding,
we should ask the preceptor for the residence certificate accreditation. Company Profit
¢Æ With Permanent Establishment:
¡Ü The tax rate for Non-Resident Income Tax for incomes through permanent establishment addresses us to the
Spanish Corporate Tax, which means a rate of 25% ~ 28%.
¡Ü Whenever the Double Taxation Treaty/Agreement is applied, the deduction of
interests and general expenses charged by the parent company is allowed.
¢Æ Without Permanent Establishment:
¡Ü The obtained profit by the company in Spain will not be taxable; only in the
residence Estate of the nonresident.
Other taxes:
¢Æ VAT and Local Taxes – Value Added Tax (IVA in Spain):
¢Æ Tax rates: – General: 21% – Reduced: 10% – Super-reduced 4%
¢Æ Activities Tax (IAE): – Exemptions for: – The first two exercises when activity starts –
Turnover less than € 1,000,000. – Property tax (IBI) Spain has become an increasingly
popular investment destination as its economy continues to recover from the 2008
financial crisis. As one of the fastest growing European economies in 2015, international
investors may want to take a closer look at the oncebeleaguered economy. The beginning
of economic growth and at the same time the progressive increase in the economic
activity in recent years, is an opportunity for the foreign investor to acquire better prices
than when the process of consolidation is completed. This is a reality that for several years
has been forging because of the negative factors mainly related to the labour market.
Nevertheless, economic growth and strengthening of the positive elements is a reality that
has led Spain to a situation of overall improvement in market confidence. By keeping
these tips in mind, international investors can build exposure to this promising economy
into their portfolios.
Barcelona July 2nd, 2018
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ÁÖ½Äȸ»çÀÇ ÁÖ¿ä Ư¡Àº ´ÙÀ½°ú °°½À´Ï´Ù.
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¡ÜÁÖÁÖµéÀÌ ±×µéÀÇ ÃâÀڱݿ¡ ´ëÇÑ À¯ÇÑÃ¥ÀÓÀ» ºÎ´ãÇÔ.
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