Contract of Sale 

Completion of official transactions

Loans

Guarantee deposits

Renting

Concessionary rights

Property Proceedings

Affidavit of ownership

Business Transactions

Intra European Union Commerce

Foreign Trade: Exports and Imports

Tax Groups

Special tax regimes:

 Simplified for small enterprises
 Common flat-rate scheme for farmers, cattle-raisers and fishermen
 Special arrangements for second-hand goods, works of art, collectors’ items and antiques
 Travel Agencies
 Special scheme for investment gold
 Surcharge for retailers
 Special scheme for non-established taxable persons supplying electronic services to non-taxable persons (E-commerce)

Real Estate transactions

Tax rates

Deductions

 Advice and planning jointly with the individuals’ taxation: Personal Income Tax, Inheritance and Gift Tax, Wealth Tax, shareholders’ remuneration, holding companies, real estate companies, property and assets holding companies

 Payments in account of final debt

 Small-sized companies

 Special tax regimes:

 Joint Ventures (Agrupaciones de Interés Económico & Uniones temporales de empresas)
 House Renting companies
 Private Equity
 Mining
 Holding companies with Non-Resident subsidiaries (Foreign Stock Holding companies - ETVE)
 Non-Profit Companies (Foundations, Associations, etc)
 Tax Groups
 Business restructurings: mergers, spin-offs, contribution of assets and stock exchange