Special regime for foreign workers posted to Spain (the so-called “Beckham Law”). Article 93 of the Income Tax Law and articles 123 to 120 of the Income Tax Regulations regulate a special income tax regime aimed at facilitating companies based in Spain to...
Popularly known as “plusvalia municipal” and technically as IIVTNU (Tax on the increase in value of urban plots of land), the tax is levied on the deemed appreciation of urban land and has been one of the main sources of funding for local governments. For many years,...
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