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EU request on Spanish Taxes
Subject: EU requests Spain to amend property tax laws
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Posted Thu Sep 2007 03:35:16 |
www.tipcell.com sell: LG 1200 flex cable,
samsung z500 flex cable, samsung z140 flex cable, vk530 flex cable, samsung e250 flex cable, samsung d840 flex cable, samsung x830 flex cable, LG u880 flex cable, nokia e65 flex cable, nokia n80 flex cable, motorola e1070 flex cable, motorola z3 flex cable, siemens cf75 flex cable, LG u8380 flex cable, siemens cf110 flex cable, sonyericsson w600 flex cable, nokia 7370 flex cable, nokia 5200 flex cable, nokia 6270 flex cable, motorola v3xx flex cable, LG kg800 flex cable, motorola v810 flex cable, nokia 3155 flex cable, nokia 6155 flex cable, sonyericsson z800 flex cable, samsung z510 flex cable, motorola K1 flex cable, motorola v171 flex cable, motorola v172 flex cable, motorola v555 flex cable, sonyericsson p910 flex cable, sonyericsson w800 flex cable, nokia 6060 flex cable, nokia 5300 flex cable, nokia 6131 flex cable, nokia 6280 flex cable, motorola L7 flex cable, nokia 7390 flex cable, motorola v635 flex cable, samsung d600 flex cable for keypad, samsung d800 flex cable, samsung d900 flex cable, samsung e370 flex cable, samsung e800 flex cable, samsung s400i flex cable, sonyericsson w300 flex cable, siemens cf62 flex cable, siemens sf65 flex cable, siemens SL75 flex cable, siemens sl55 flex cable, siemens sl56 flex cable, LG x125 flex cable, LG vk300 flex cable, LG 4050 flex cable, LG 4170 flex cable, LG c1400 flex cable, LG vx6000 flex cable, LG 910 flex cable, LG c1100 flex cable, LG f7100 flex cable, LG c660 flex cable, LG 7030 flex cable, LG Lp4300 flex cable, LG 692 flex cable, nokia 6111 flex cable, nokia 6101 flex cable, nokia 6103 flex cable, nokia 6170 flex cable, sonyericsson z530 flex cable, motorola L6 flex cable, sonyericsson z500 flex cable, motorola v3x flex cable, motorola u6 flex cable, motorola v3i flex cable, motorola v3i PTT flex cable, samsung e900 flex cable, sonyericsson k750i flex cable, motorola v360 flex cable, sonyericsson z520 flex cable, motorola v3c flex cable, nokia 6260 flex cable, samsung e330 flex cable, samsung e335 flex cable, samsung e815 flex cable, motorola v710 flex cable, audiovox 8600 flex cable, audiovox 8910 flex cable, kyocera se47 flex cable, motorola v265 flex cable, samsung a620 flex cable, samsung x495 flex cable, samsung x497 flex cable, motorola v180 flex cable, samsung x480 flex cable, samsung x640 flex cable, siemens sl65 flex cable, motorola v400 flex cable for PTT button, motorola mpx220 flex cable, motorola mpx200 flex cable, LG c1300 flex cable, LG 510 flex cable, LG L1150 flex cable, LG 1400 flex cable, samsung e715 flex cable, samsung e105 flex cable, samsung x450 flex cable, samsung x460 flex cable, samsung e810 flex cable, samsung d410 flex cable, samsung t500 flex cable, samsung e100 flex cable, samsung v200 flex cablesamsung a670 flex cable, LG vx6100 flex cable, nokia 7200 flex cable, samsung d500 flex cable, samsung e700 flex cable with IC, samsung e700 flex cable without IC, nokia 8910 flex cable with socket/vibrator, nokia 8910 flex cable, samsung a200 flex cable, samsung a205 flex cable, samsung sgh800 flex cable, samsung t100 flex cable, samsung t100 flex cable for LCD, samsung a300 flex cable, motorola v8088/v51 flex cable, motorola v8160 flex cable, motorola v70 flex cable, motorola v3688 flex cable with IC, motorola v3688 flex cable without IC, motorola v3690 flex cable with IC, motorola v3690 flex cable without IC, nokia 9110 flex cable, samsung a100 flex cable, samsung a100 flex cable without IC, starTAC 130 flex cable, nokia 7650 flex cable, panasonic gd87 flex cable with IC, samsung x426 flex cable, samsung x427 flex cable, samsung t400 flex cable, samsung s308 flex cable, samsung e200 flex cable, samsung a800 flex cable, samsung a680 flex cable, samsung a660 flex cable, samsung a650 flex cable, samsung a610 flex cable, samsung a600 flex cable, samsung a460 flex cable, samsung e317 flex cable, samsung e316 flex cable, samsung e315 flex cable, samsung a310 flex cable, samsung a225 flex cable, LG p3000 flex cable, LG 4010 flex cable, LG 5400 flex cable, LG 5350 flex cable, LG 5250 flex cable, LG 4500 flex cable, LG 333 flex cable, LG 3200 flex cable, LG 1200 flex cable, LG vx10 flex cable, audiovox 8900 flex cable.
Email: sales@tipcell.com
name: keiresing
http://www.tipcell.com
Tel: 00862084401688
Fax: 00862084236854
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Posted Thu Sep 2007 03:32:48 |
www.tipcell.com sell: sonyericsson z710 LCD,sonyericsson k550 LCD, sonyericsson w610 LCD, sonyericsson m600 LCD, sonyericsson p990 LCD, sonyericsson w800 LCD, sonyericsson w850 LCD, sonyericsson w880 LCD, sonyericsson w950 LCD, sonyericsson z710 LCD, sonyericsson z310i LCD, sonyericsson k610i LCD, sonyericsson k550 LCD, sonyericsson m600 LCD, sonyericsson k790 LCD, sonyericsson s710 LCD, sonyericsson k310 LCD, sonyericsson z600 LCD, sonyericsson w710 LCD, sonyericsson k600 LCD, sonyericsson k800i LCD, sonyericsson k850 LCD, sonyericsson z530 LCD, sonyericsson w900 LCD, sonyericsson w300i LCD, sonyericsson w810i LCD, sonyericsson w300 LCD, sonyericsson w810 LCD, sonyericsson z520 LCD, sonyericsson k300 LCD, sonyericsson w550 LCD, sonyericsson w550i LCD, sonyericsson w600 LCD, sonyericsson s700 LCD, sonyericsson t68 LCD, sonyericsson t300 LCD, sonyericsson k750 LCD, sonyericsson z200 LCD, sonyericsson p910 LCD, sonyericsson p910i LCD, sonyericsson p900 LCD, sonyericsson t230 LCD with flex, sonyericsson t610 LCD, sonyericsson z200 LCD, sonyericsson t200 LCD with frame, sonyericsson p800 LCD, sonyericsson k700 LCD, sonyericsson k500 LCD, ericsson t65 LCD with frame, ericsson a2618 LCD only, ericsson t66 LCD only, ericsson t39 LCD with flex, sonyericsson t630 LCD, sonyericsson z600 big LCD, ericsson 768/788 LCD only, ericsson r310 LCD only, ericsson r320 LCD with frame, ericsson t10/t18 LCD only, ericsson t20 LCD only, ericsson t28 LCD only, ericsson 688 LCD only, ericsson t28 LCD with frame/speaker, ericsson t29 LCD with frame/speaker, ericsson 388 LCD only, ericsson 318 LCD only, ericsson a1018 LCD with board, ericsson 337 LCD with PC board.
Email: sales@tipcell.com
name: keiresing
http://www.tipcell.com
Tel: 00862084401688
Fax: 00862084236854
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Posted Thu Sep 2007 03:31:47 |
www.tipcell.com sell: motorola e1000 LCD,motorola v8 LCD, motorola v9 LCD, motorola k3 LCD, motorola v6 LCD, motorola w375 LCD, motorola e6 LCD, motorola v975 LCD, motorola e1 LCD, motorola e1000 LCD, motorola a1200 LCD, motorola c261 LCD, motorola RIZR z3 LCD, motorola v3xx LCD, motorola e1070 LCD, motorola e1075 LCD, motorola u6 LCD, motorola v80 LCD, motorola v3x LCD, motorola k1 LCD, motorola v3c LCD, motorola v360 LCD, motorola v3i LCD, motorola L6 LCD, motorola L7 LCD, motorola v551 LCD, motorola v600 LCD, motorola e398 LCD, motorola a760 LCD, motorola v810 LCD, motorola a780 LCD, motorola a920 LCD, motorola v720 LCD, motorola v750 LCD, motorola v300/v400/v500 LCD, motorola v710 LCD, motorola 328 LCD, motorola 338 LCD, motorola 7860 LCD, motorola 7868 LCD, motorola c150 LCD, motorola m388 LCD, motorola 8260 LCD, motorola e398 LCD, motorola v710 LCD, motorola v3 LCD, motorola c350 LCD, motorola t720 LCD complete, motorola t720 LCD with flip, motorola c650 LCD with frame, motorola v220 big LCD with frame, motorola v220 LCD complete, motorola v150 LCD with flex, motorola v8160 LCD with flex, motorola v120 LCD with frame, motorola e815 LCD, motorola t182 LCD with flex, motorola v3690 LCD with flex, motorola v8088/v51 LCD with flex, motorola v3688 LCD with flex, motorola v525/v303/ v300/v400/v500 LCD complete, motorola v60 LCD with flex, motorola t2688 LCD with flex, motorola v70 LCD with frame, motorola e360 LCD only, motorola t192 LCD only, motorola e380 LCD, motorola c520/m3188 LCD with frame, motorola cd920/928 LCD with PC board, motorola t191 LCD with frame, motorola t189/t2288 LCD with flex, motorola v60 LCD with flex, motorola cd930/938 LCD with PC board, motorola p7689 LCD with frame, motorola 6188 LCD with frame starTAC 80 LCD with PC board starTAC 130 LCD with PC board starTAC 70 LCD with PC board, motorola v66 LCD only, motorola v66 LCD with frame, motorola v60 LCD with flip, motorola c560/m3688 LCD with frame, motorola e365 LCD, motorola v180 LCD, motorola v360 LCD.
Email: sales@tipcell.com
name: keiresing
http://www.tipcell.com
Tel: 00862084401688
Fax: 00862084236854
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Posted Thu Sep 2007 03:29:40 |
www.tipcell.com sell: nokia 5300 LCD,nokia 6233 LCD, nokia n93 LCD, nokia n91 LCD, nokia n90 LCD, nokia n73 LCD, nokia 7373 LCD, nokia 7270 LCD, nokia 7260 LCD, nokia 5300 LCD, nokia 6070 LCD, nokia 6131 LCD, nokia e50 LCD, nokia 6060 LCD, nokia 7280 LCD, nokia 7380 LCD, nokia 1110 LCD, nokia 7370 LCD, nokia 6103 LCD, nokia 8800 LCD, nokia 6670 LCD, nokia 6260 LCD, nokia 3250 LCD, nokia 2650 LCD, nokia 2600 LCD, nokia 6220 LCD, nokia 6060 LCD, nokia 6111 LCD, nokia 6280 LCD, nokia 6270 LCD, nokia 6680 LCD, nokia 6630 LCD, nokia n80 LCD, nokia n70 LCD, nokia 6020 LCD, nokia 1600 LCD, nokia 7200 LCD, nokia 3230 LCD, nokia 6101 LCD, nokia 9210 LCD, nokia 3300 LCD, nokia 5100 LCD, nokia 5200 LCD, nokia 6230 LCD, nokia 8060 LCD, nokia 2270 LCD with board, nokia 2100 LCD with board, nokia 2300 LCD with board, nokia 1100 LCD with board, nokia 6600 LCD, nokia 2112 LCD, nokia 7610 LCD with frame, nokia 8850 LCD with frame, nokia 7250/7210/6610 /6100 /3100 LCD, nokia 6210 LCD with frame, nokia 5110 LCD with frame, nokia 6210 LCD board, nokia 6310 LCD with board, nokia 7650 LCD with frame, nokia 3510i LCD with board, nokia 8250 LCD with board, nokia 6510 LCD with board, nokia 8310 LCD with board, nokia 5210 LCD with board, nokia 3210 LCD with board, nokia 3310 LCD with board, nokia 8210 LCD with board, nokia 5510 LCD with board, nokia 8855 LCD with frame, nokia 7110 LCD with frame, nokia 3360 LCD with board, nokia 5210 LCD with flex, nokia 3510 LCD with board, nokia 6110 LCD with board, nokia 6110 LCD only, nokia 3210 LCD only, nokia 6210 LCD only, nokia 6310 LCD only, nokia 6230i LCD, nokia 7210 LCD with PC board, nokia 3350 LCD with board, nokia 8110 LCD with flex, nokia 8110 LCD with PC board, nokia 3350 LCD only, nokia 8210 LCD only, nokia 2110/2160 LCD with PC board nokia 8310 LCD with frame, nokia 8310 LCD with flex, nokia 3110 LCD with PC board, nokia 9000 LCD with frame, nokia 8910 LCD only, nokia 252 LCD only, nokia 3650 LCD with board, nokia 2110/2160 LCD only, nokia 232 LCD only, nokia 3310 LCD only, nokia 8910 LCD with frame.
Email: sales@tipcell.com
name: keiresing
http://www.tipcell.com
Tel: 00862084401688
Fax: 00862084236854
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Posted Thu Sep 2007 03:26:48 |
www.tipcell.com sell: LG vx1 housing,LG F2400 housing, audiovox 8600 housing, audiovox 8900 housing, LG 8000 housing, audiovox 8910 housing, LG 4400/540 housing, LG 4500 housing, LG vx1 housing, samsung a530 housing, LG 6000 housing, samsung a310 housing, kyocera 2325 housing, kyocera se47 housing, LG vx3200 housing, motorola t720 housing, motorola v60s faceplate, motorola v120e housing, LG vx3100 housing, LG vx6100 housing, samsung a670 housing, treo 700w faceplate, krome intellekt iq700 housing, dopod 828 faceplate, dopod 575 faceplate, dopod 515 faceplate, audiovox SMT 5600 housing, dell x50v housing, HP iPAQ H4150 housing, HP iPAQ hx4700 housing, orange SPV C500 housing.
Email: sales@tipcell.com
name: keiresing
http://www.tipcell.com
Tel: 00862084401688
Fax: 00862084236854
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Posted Fri Nov 2006 17:06:36 |
I found a great website called: independent-spanish-property-guide.com which answered all my questions on buying my first property in Spain. They have loads of different guides which are written by property experts in plain English and are free!
You can ask them questions, using their contact form: www.independent-spanish-property-guide.com/contact.html
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Posted Fri Aug 2006 16:29:15 |
For your peace of mind on your Spanish property purchase and Tax implications, please make sure you hire an independent Solicitors Firm:
www.s-jsolicitors.com
Qualified Solicitors and international legal advisers in Huelva, Cadiz, Sevilla, Punta Umbria, Cartaya, El portil, Gibraleon, Lepe, Isla Cristina, Ayamonte, villablanca, islantilla, Costa Esuri, Isla Canela y Punta del Moral specialized in Real Estate, wills, probate, trust, business, commerce, banking, corporate, private business, joint venture, merger, consumer, civil right, taxation, labour, criminal, immigration.
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Posted Thu Jul 2005 15:07:46 |
The European Commission requests Spain to amend laws incompatible with the EC Treaty:
Direct taxation: Commission requests Spain to amend laws incompatible with the EC Treaty
The European Commission has sent Spain a formal request to amend its discriminatory legislation concerning the taxation of non-residents' employment-related income and concerning capital gains realised by non-residents on the sale of Spanish immovable property. In addition, the Commission has decided to send a formal request to Spain to amend its rules concerning taxes on the raising of capital which the Commission believes are not in line with the Directive concerning indirect taxes on the raising of capital (69/335/EEC). The European Commission has also sent Spain a formal request to amend its legislation concerning the tax deductibility of costs for research, development and technological innovation. These requests are in the form of reasoned opinions, the second stage of the infringement procedure under Article 226 of the Treaty. If Spain does not amend its laws within two months, the Commission may refer the cases to the Court of Justice.
Employment income and capital gains of non-residents
Spanish tax legislation subjects resident individuals to progressive taxation on their employment-related income while generally applying a tax rate of 25% to the Spanish income from employment of non-resident individuals (with exceptions for pensions and for income of non-resident short term employees). As a result, non-residents are subject to a higher tax burden than resident individuals, because the latter are subject to progressive rates of taxation from 15% up to 45%. The difference in treatment is most significant in the case of taxpayers receiving a comparatively low income, such as trainees.
In relation to capital gains, non-resident individuals are taxed at a flat rate of 35% on gains from the sale of immoveable property. Residents, on the other hand, are subject to the above progressive rates of taxation when the fixed assets remain within the possession of the taxpayer for less than one year, and to a rate of 15% when the assets are realised after one year of possession. Thus, non-resident individuals are always subject to a higher tax burden if they sell their property after one year of possession, and are so in most cases if the property is sold within the year after acquisition.
The Commission considers that the difference in the tax treatment of the two categories of taxpayers, in so far as it results in a higher tax burden on non-resident individuals in situations objectively similar to those of residents, constitutes indirect discrimination on the grounds of nationality prohibited by the Treaty. The higher tax burden on non-residents may dissuade individuals from taking up employment or buying immovable property in Spain while remaining resident for tax purposes in another Member State. It also makes it less attractive for Spanish employers to recruit labour from other Member States rather than locally.
Taxes on the raising of capital
Directive 69/335/EEC gives Member States the right, but not the obligation, to impose capital duty on a company that is formed within that Member State at a maximum rate of 1%. But this Directive does not give Member States the option to treat identical transactions differently.
Under Spanish rules, companies that transfer their registered office or their effective centre of management from another Member State to Spain are subject to capital duty if this transfer has not been subject to capital duty in the other EU Member State (which has an option under the Directive not to apply a capital duty). The Commission considers that these rules are not in line with the Directive because under the Directive only the Member State where the company is formed has the right to apply capital duty.
Spain also taxes Spanish branches and permanent establishments of companies of other EU Member States which do not levy capital duty. Under the Directive only the Member State in whose territory the effective centre of management of the company is located has the right to levy capital duty.
Furthermore, Spain only exempts certain reorganisation transactions whereas under the Directive all transactions must be treated equally.
Finally, Spain exempts the exchange of shares where a company receives at least 75% of the issued share capital of another company. However, if that company subsequently acquires further shares, this transaction is subject to capital duty. The Commission considers that Spain must also exempt the further exchange of shares.
Tax deductibility of costs for research, development and technological innovation
Spanish tax legislation provides that costs for research, development and technological innovation are fully deductible as professional expenses if these activities are carried out in Spain. However, if these activities are carried out abroad, they are only tax deductible if the main research, development and technological innovation activity takes place in Spain. In any event, the activities abroad are only deductible up to 25% of the expenditure.
Moreover, where a company sub-contracts research, development and technological innovation to universities and public research bodies recognised by Spanish law it benefits from a higher tax deduction than in the case of research subcontracted to foreign universities and public research bodies.
The limitation of deductibility of these costs incurred abroad as well the preferential treatment of activities sub-contracted to national institutions constitute obstacles to the freedom of establishment and the free provision of services (Articles 43 and 49 of the EC Treaty), as they can discourage companies from undertaking research, development and technological innovation in other EU Member States and EEA countries. The same line of reasoning can already be found in the recent judgment of the European Court of Justice in the case C-39/04 (Laboratoires Fournier) where the Court held that Article 49 of the EC Treaty (on the freedom to provide services) precludes legislation of a Member State which restricts the benefit of a research tax credit to research carried out in that Member State.
The latest information on infringement procedures concerning all Member States can be found at: /europa.eu.int/comm/secretariat_general/sgb/droit_com/index_en.htm">europa.eu.int/comm/secretariat_general/sgb/droit_com/index_en.htm
Source: /europa.eu.int
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