International Tax

Business Operations in Spain (Portfolio 7360)

  • The Portfolio contains information designed to enable U.S. and other foreign investors to understand the commercial and tax law likely to be of concern to them when conducting their operations in Spain.


This Portfolio analyzes in detail the statutory and procedural framework for foreign investment in Spain, as well as general aspects of corporate law, which may help a foreign investor to choose the best investment structure. It also provides a detailed analysis of the Spanish income tax as it applies to individuals, corporations, and partnership-like entities. The Portfolio also discusses the net worth tax, the inheritance and gift tax, the value added tax and other taxes on transactions and services, as well as local and regional taxes.

In addition to the discussion of Spain’s tax treaties contained in the Detailed Analysis, a comparative table of the withholding rates provided for in the tax treaties is contained in the Worksheets as well as a complete list of all Spain’s tax treaties and the text of the Spain-United States tax treaty.


Table of Contents

I. Spain – An Overview
II. Operating a Business in Spain
III. Forms of Doing Business In Spain
IV. Principal Taxes
V. Taxation of Domestic Corporations
VI. Taxation of Foreign Corporations
VII. Taxation of a Branch
VIII. Taxation of Partnerships
IX. Taxation of Other Business Entities
X. Taxation of Resident Individuals
XI. Taxation of Nonresident Individuals
XII. Inheritance and Gift Tax
XIII. Value Added Tax
XIV. Other Taxes on Transactions and Services
XV. Local Taxes
XVI. Intercompany Pricing
XVII. Special Provisions Relating to Multinational Corporations
XVIII. Avoidance of Double Taxation
XIX. Tax Procedures

Ramón Mullerat
Rafael Rodríguez
VC BioLaw, S.L.P.
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