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Inheritance tax in catalonia

You will need to pay Inheritance and Gift Tax if you are beneficiary of any inheritance or donation. The tax rate in Spain is set by each regional government, so you will not pay the same if you are from Madrid, Catalonia, Extremadura or Andalucía. The tax...

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What is the so-called legitimate inheritance in spain?

It is the share of the inheritance upon which the testor may not decide freely. It is one third of the total inheritance and it is intended for the closest family members. The inheritance is divided into three parts: Legitimate (Legítima) Improvement...

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Taxation of bitcoin

This post aims at explaining how Bitcoin transactions are taxed, directly (income tax, assets tax, inheritance tax) and indirectly (VAT). 1. Personal Income Tax Trading with Bitcoins (or even the purchase of other cryptocurrencies using Bitcoins) may...

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Spanish citizenship based on Sephardic origin

On June 25th, 2015 Felipe IV King of Spain signed into law the regulations that would allow the concession of Spain citizenship to persons originating from Sephardi descendent communities. In a very oversimplified definition, a Sephardi is a member of the...

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Informative tax return: form 390

What is the form 390 about? The form 390 is an informative tax return (it is not a self-assessment for tax purposes), which includes transactions details declared in the self-assessments for the tax year. This is why it is called VAT Annual Summary. Is it mandatory...

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