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Paul Urrutia is a founding partner of Leialta. He is a tax lawyer and expert in creating international companies in Spain and global tax management.
Infographic explaining Spanish Non-Resident Income Tax (IRNR) with Spain map, tax documents and overview of taxation rules for non-residents in Spain
Non-Resident Income Tax in Spain (IRNR): rates, forms and tax rules for foreigners

Non-Resident Income Tax in Spain (IRNR) is the tax applied to income obtained in Spain

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09
Mar
revoked Spanish tax ID company
How to reinstate a revoked company NIF in Spain?

The revocation of a company’s Spanish tax identification number (NIF) is a measure that may

25
Feb
Article 7.p) IRPF Exemption Tax relief for employees working abroad
Article 7.p Tax Exemption in Spain: What It Is and How It Works

When a company needs to send employees abroad, it is important to plan and organise

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06
Feb
Form 583 in Spain: what it is, who must file it and how to complete it step by step

Form 583 is the self-assessment return for the Tax on the Value of Electricity Production

26
Jan
Tax advisor explaining to a self-employed worker how to complete Spain’s VAT Form 303, with a simplified version of the form, invoices, calculator, and 2026 filing deadlines.
VAT Form 303 in Spain: what it is, who must file it and how to complete it step by step

VAT Form 303 is the self-assessment form for declaring VAT charged on invoices and VAT

02
Jan
A power of attorney is a notarized document through which a foreign company authorizes a person (attorney-in-fact) to act on its behalf in Spain with full legal validity.
Power of attorney for foreign companies in Spain: requirements, types, and how to grant it step by step

Do you need legal representation in Spain to operate, invoice, or set up a company?

22
Dec
Spain Minimum Wage (SMI) 2026: Amount, Forecast, and Business Impact

The 2026 Minimum Interprofessional Salary (SMI) has not yet been officially approved, but there are

19
Dec
A capital increase is an injection of new share capital to strengthen the company’s financial structure.
When to Increase Capital in a Family Business

A capital increase is one of the most important corporate transactions for strengthening a company’s

16
Dec
A joint venture is an agreement between two or more companies that decide to temporarily join forces to develop a common project.
Joint Venture: what it is, types, examples, and how to create one successfully

  More and more Spanish and foreign companies are turning to joint ventures as a

14
Nov
Key vacation management in spain
Employee vacation management: tips and legal obligations for companies

Collective agreements may increase the number of vacation days or regulate specific aspects such as:

29
Oct
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