|
WHERE FUNDS? |
INTENTION |
RUNNING EXPENSES |
FISCAL REP |
TAX |
TAX CONCEPT |
TAX BASE |
DEDUCTIONS |
TAX RETENTIONS |
RATE |
MODEL |
TIME |
VAT RENT? |
PHYSICAL PERSON (NIE) |
Private funds |
To use it individually/family |
Low |
Spanish address |
IRPFNR |
IMPUTED TAX |
2 % Cat. |
NO |
NO |
19% (24 % Non EU) |
210 |
ANNUALLY |
|
Bank loan |
To rent season/permanent |
Moderate |
Spanish address |
IRPFNR |
RENT TAX |
Total rent |
PRORRATE+NO COMP LOSSES |
NO |
19% (24 % Non EU) |
210 |
QUATERLY/ANUAL (1 payer) |
Only if hotel serv |
Company loan |
Touristic rent |
Moderate |
Spanish address |
IRPFNR |
RENT TAX |
Total rent |
PRORRATE+NO COMP LOSSES |
NO |
19% (24 % Non EU) |
210 |
QUATERLY |
Only if hotel serv |
|
SALE |
|
Spanish rep |
IRPFNR |
CAPITAL GAINS |
NET PROFIT |
Acq+exp B+exp Sale+struct ref |
3 % SELLING PRICE |
19% |
210 |
<6 M sale |
|
FOREIGN COMPANY NO SPANISH ESTAB. NIE+CIF + Annual rep |
Company funds |
Investment |
Low |
Spanish address |
IRPFNR |
IMPUTED TAX |
2 % Cat. |
NO |
NO |
19% (24 % Non EU) |
210 |
ANNUALLY |
|
Bank loan |
To rent season/permanent |
Moderate |
Spanish address |
IRPFNR |
RENT TAX |
Total rent |
PRORRATE+NO COMP LOSSES |
NO |
19% (24 % Non EU) |
210 |
QUATERLY/ANUAL (1 payer) |
Only if hotel serv |
|
Tourist rent |
Moderate |
Spanish address |
IRPFNR |
RENT TAX |
Total rent |
PRORRATE+NO COMP LOSSES |
NO |
19% (24 % Non EU) |
210 |
QUATERLY |
Only if hotel serv |
|
SALE |
|
Spanish rep |
IRPFNR |
CAPITAL GAINS |
NET PROFIT |
Acq+exp B+exp Sale+struct ref |
3 % SELLING PRICE |
19% |
210 |
<6 M sale |
|
FOREIGN COMPANY SPANISH ESTAB. NIE+CIF + BOOK KEEPING |
Company funds |
Investment |
High- The ssame as Spanish |
Spanish rep-owner? |
Corporate tax |
NO IMPUTED TAX |
|
|
|
|
|
|
|
Bank loan |
To rent season/permanent |
High- The ssame as Spanish |
Spanish rep-owner? |
Corporate tax |
Corporate Tax |
Total rent |
All expenses-no prorrate-losses |
NO |
25% |
200 |
QUATERLY |
Only if hotel serv |
|
Tourist rent |
High- The ssame as Spanish |
Spanish rep-owner? |
Corporate tax |
Corporate Tax |
Total rent |
All expenses-no prorrate-losses |
NO |
25% |
200 |
QUATERLY |
Only if hotel serv |
|
SALE |
|
Spanish rep-owner? |
Corporate tax |
Corporate Tax |
Net profit |
All expenses-no prorrate-losses |
NO |
25% |
200 |
QUATERLY |
Only if hotel serv |
SPANISH COMPANY NIE+CIF + BOOK KEEPING |
Company funds |
Investment |
High- The ssame as Spanish |
Spanish rep-owner? |
Corporate tax |
NO IMPUTED TAX |
|
|
|
|
|
|
|
Bank loan |
To rent season/permanent |
High- The ssame as Spanish |
Spanish rep-owner? |
Corporate tax |
Corporate Tax |
Total rent |
All expenses-no prorrate-losses |
NO |
25% |
200 |
QUATERLY |
Only if hotel serv |
|
Tourist rent |
High- The ssame as Spanish |
Spanish rep-owner? |
Corporate tax |
Corporate Tax |
Total rent |
All expenses-no prorrate-losses |
NO |
25% |
200 |
QUATERLY |
Only if hotel serv |
|
SALE |
|
Spanish rep-owner? |
Corporate tax |
Corporate Tax |
Net profit |
All expenses-no prorrate-losses |
NO |
25% |
200 |
QUATERLY |
Only if hotel serv |