Tax Treaty - US Tax Consultants

The tax transparency of US LLCs and the tax regime applicable in Spain.

por Antonio Rodriguez | Abr 7, 2024 | AEAT, IRPF Spanish Tax Return, IRS - Internal Revenue Service, Tax Treaty, US Tax Return 1040 / 1040NR

The Spanish tax treatment of US LLCs classified as pass-through entities: sole proprietorships, partnerships, S-Corps and Trusts, are analogous to entities subject to the Spanish income attribution regime (= atribución de rentas), which is the tax treatment of...

The AEAT and the Treaty to Avoid the Double Taxation with the U.S. in front of the Spanish Supreme Court.

por Antonio Rodriguez | Jul 15, 2023 | AEAT, Tax Treaty, US Tax Consultants

The Supreme Court reprimands the Spanish Tax Agency (AEAT) for skipping double taxation agreements. It points out that what these agreements establish prevails over national legislation. The Supreme Court puts the Tax Administration in its place for unilaterally...

The tax transparency of US LLCs and the tax regime applicable in Spain.

The AEAT and the Treaty to Avoid the Double Taxation with the U.S. in front of the Spanish Supreme Court.

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