The internet and the evolution of modern marketing have significantly increased the visibility and reach of businesses offering services and marketing products both nationally and throughout the European Union. This not only facilitates customer acquisition but also makes it easier to promote products and services across international markets.
While the concept of a permanent establishment plays a key role in international tax law when determining where business profits are taxed, a foreign subsidiary is a separate legal entity and therefore does not constitute a permanent establishment of its parent company. Nevertheless, even where no permanent establishment exists for tax purposes, important tax issues arise within a corporate group, particularly with regard to the distribution of profits.
Globalisation, the digital age and the rapid expansion of e-commerce have enabled many businesses to access international markets and expand their operations across national borders.
Donations made to organisations qualifying under Law 49/2002 are directly tax-deductible in Spain for both individuals (Personal Income Tax) and companies (Corporate Income Tax):
Originally associated mainly with the software and telecommunications sectors, remote work has now become common across a wide range of industries. For many employees, this creates the opportunity to fulfil what was once an unattainable dream: living in Spain while working remotely.
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