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Servicios profesionales - alcance global * Professional services in Madrid - Abril * April 2012



Income Tax Amnesty for Spanish (resident) taxpayers

La sociedad limitada en España

La oficina de representación

Sucursal española

La sociedad anónima española


Interest from foreign accounts or dividends earned abroad, not previously taxed, will be taxed at 8% or 10%, rather than at the marginal rate for Spanish Income Tax (IRPF).

There will be a supplementary declaration to fill in, for taxpayers who wish to fill in this

This is useful where:

  • a taxpayer is a part owner of a foreign company which is not taxed, or taxed at a very low rate
  • or a taxpayer has a income in a foreign account; for example, through a trust, which is not taxed.