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Member Articles


Recommendations for Multinationals Regarding the Ethical Channel

Since the enactment of the “Ley 2/2023, de 20 de febrero, reguladora de la protección de las personas que informen sobre infracciones normativas y de lucha contra la corrupción”, entities with subsidiaries in Spain ...

Key Aspects of Regulatory Compliance Obligations for International Companies in Spain

Subsidiaries of foreign companies in Spain must comply with certain legal obligations to guarantee their compliance with Spanish regulations and avoid sanctions, problems in tenders and damages to their reputation. In a ...

Personal Income Tax Return for the Year 2023 - Special Tax Regime for Impatriates art 93. Ley IRPF (Personal Income Tax Law)

ESCURA would like to inform you that the period for filing the Personal Income Tax Return and the Wealth Tax Return for 2023 has started for taxpayers under the special regime for impatriates, “Beckham Law.” Taxpaye ...

Personal Income Tax Return for the Tax Year 2023

ESCURA would like to inform you that the filing period for the 2023 Personal Income Tax Return and the Wealth Tax Return in Spain has started. The deadline to file the returns is 1 July 2024 unless the option to pay the ...

Remote Working in Spain

Living in Spain but working for an overseas company Legal and tax requirements: Social Security. General rule: workers must pay social security contributions in the country of work (Spain). Exception 1: social s ...

Annual Tax Return of Non-residents

As of 1 January 2024, non-residents with property rented in Spain will be able to file an annual tax return Ministerial Order HAC/56/2024, of 25 January, establishes substantial changes in relation to non-resident retur ...

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