Understanding Administrative Procedure: Principles & Effects
Principle of Equality: Individuals who are considered stakeholders in the process.
Principle of Advertising: Access to and knowledge of the relevant proceedings.
Principle of Free Procedure: The processing is, in general, free to the public. Exceptions include due diligence expenses or actions requested in procedures in the field of public finance, by reason of service or benefit.
Effects of Administrative Actions
Effects generally occur after the date on which the events are held, unless otherwise
Read MoreTaxation of Resident Companies and Stamp Duty in Spain
Resident Companies in Third Countries
Establishing Permanent Residency
Entities in third countries (e.g., Canada) operating through a permanent establishment in Spanish territory must pay tax on the same concepts (see diagram above) and under the same conditions as Spanish companies for the capital involved.
The taxpayer will be the company resident in the member country.
Consequently, companies resident in third countries that do not have a permanent establishment in Spanish territory are not subject
Read MoreSpain’s Public Finance Structure and Budgeting
Spain’s Public Finance: Structure and Budgeting
Public finance income and expenses are reflected in their own budgets. The Spanish public sector structure has been set up in three major levels:
State Management
Consisting of public administrations, autonomous bodies, and other public entities. The entirety of its income and expenditure is reflected in the State Budget.
Autonomous Communities
They have their own budgets, and their financing comes through their participation in government revenue, with
Read MoreInternational Environmental Law: Transboundary Pollution and Resource Disputes
Problem-Based Question (PBQ):
Scenario: Country A, an industrialized nation, operates a chemical plant near the border of Country B, a developing nation. The chemical plant releases harmful pollutants, including sulfur dioxide and nitrous oxides, into the atmosphere. Over time, these pollutants cross the border into Country B, resulting in significant harm to its forests, water resources, and agriculture. Despite repeated complaints from Country B, Country A continues its operations without implementing
Read MoreForming Sports Entities in Asturias: Clubs, SAD, Federations
Club Deportivo Basic
Concept: A slightly more complex structure to establish a sports club. Based on sports associations, these are non-profit organizations with legal personality, legal capacity, and their own heritage, organization, and administration. They are established to promote, facilitate practice, and encourage the participation of their members in sports activities.
Constitution
The promoters or founders must register the club’s founding charter in the Register of Sports Entities of Asturias.
Read MoreSpanish Territory: Domicile, Business, and Tax Implications
Who is Not Established on Spanish Territory?
It appears that it requires the concurrence of three negatives: He who has neither his domicile, nor his place of business, nor a fixed establishment on Spanish territory.
Fiscal Address
Tax residence of the entity that is where its central administration is, and in its absence, where the higher value of the assets is located (Article 48 of the Tax Code). Usually, the tax residence may agree or coincide with the registered office.
Permanent Establishment
Its
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