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RESIDENCE AUTHORIZATION FOR RESEARCHERS

15 de December de 2021

by admin-istrador with No Comment International Spain

THE RESIDENCE AUTHORIZATION FOR RESEARCHERS IS A PERMIT THAT CAN BE APPLIED FOR BY PRIVATE OR PUBLIC COMPANIES WISHING TO HIRE FOREIGNERS FROM OUTSIDE THE EUROPEAN UNION TO CARRY OUT TRAINING OR R&D&I ACTIVITIES IN SPAIN.

At the time of application, the foreigner may be abroad or in Spain legally. If the foreigner is abroad, once the company has obtained the residence authorization, he/she must apply for the corresponding visa at the Spanish Consulate.

Therefore, a foreign researcher whose only or main purpose in Spain is to carry out research projects, within the framework of a hosting agreement signed with a research organization, will be considered to have temporary residence and work for research purposes.

A research organization shall be understood to be any natural or legal person, public or private, with a main or secondary establishment in Spain, which carries out research and technological development activities and has been authorized to sign hosting agreements.

This type of temporary residence and work authorization enables foreigners residing outside Spain who have obtained the corresponding research visa to carry out a research project within the framework of a hosting agreement signed with a research organization that has been authorized for this purpose.

It will not be necessary to obtain a research visa in cases of exercise of the right to mobility by a foreign researcher after having commenced research in another Member State of the European Union. Therefore, any foreign researcher who has been admitted as such in a Member State of the European Union may continue, in Spain, the development of the initial research project there, for a period of up to three months.

What are the advantages of the residence permit for researchers?

The advantages of the residence permit for researchers are as follows:

Single authorisation to reside and work valid for the whole national territory, including family members if they meet the age foreseen in the labour regulations.
The National Employment Situation does not apply.
Freedom of movement within the Schengen states.
Fast processing: visas resolved and notified in 10 working days and residence authorisations resolved in 20 days, possibility of carrying out the procedures through a representative.
Joint processing for family members.
The application for the residence permit will extend the validity of the foreigner’s residence or stay in Spain until the procedure is resolved.
Procedure for residence authorisation centralised in the Large Companies and Strategic Groups Unit.

What are the requirements for the residence permit for researchers?

The requirements for obtaining the residence autorization for researchers are as follows:

Not to be in Spanish territory illegally.
Be over 18 years of age.
Not have a criminal record in Spain or in the countries where they have resided during the last five years, for offences under Spanish law.
Not to be refused entry in the territorial space of countries with which Spain has signed an agreement to this effect.
Have public insurance or private health insurance arranged with an insurance company authorised to operate in Spain.
Have sufficient financial resources for themselves and their family members during their period of residence in Spain.
Pay the fee for processing the authorisation or visa.
Private or public companies wishing to hire foreigners from outside the EU to carry out training or R&D&I activities in Spain may apply for a residence permit for researchers in the following cases:

Research personnel referred to in Article 13 and the first additional provision of Law 14/2011, of 1 June, on Science, Technology and Innovation.
Scientific and technical personnel carrying out scientific research, development and technological innovation work in business entities or R&D&I centres established in Spain.
Researchers hosted within the framework of an agreement by public or private research bodies, under the conditions established by regulations.
Lecturers hired by universities, higher education and research bodies or centres, or business schools established in Spain, in accordance with the criteria established by regulations.

Can the authorization be renewed?

Yes, for annual periods if the requirements for the initial concession are accredited, except for the visa requirement. The application period shall be 60 calendar days prior to expiry (and may also be accepted in the 90 days following expiry, without prejudice to the imposition of the corresponding fine).

Who must apply?

The university, business entity, R&D&I centre or research organisation or a duly accredited representative of such entities, such as Feliu N&I.

If you would like more information on how to obtain a residence permit for researchers, our advisors specialised in internationalisation will be happy to analyse your situation in a personalised way so that you can finally travel without restrictions.

Do you want more information? CONTACT US via the application form

Expatriation and Impatriation Area
Author: Sheila Artigas, lawyer at Expatfeliu

NEW DIRECTIVE IN SPAIN ON THE POSTED WORKERS IN THE FRAMEWORK OF THE PROVISION OF TRANSNATIONAL SERVICES

26 de October de 2021

by admin-istrador with No Comment Spain

LAST APRIL, THE EUROPEAN PARLIAMENT AND THE COUNCIL, CARRIED OUT AMENDMENTS TO DIRECTIVE (EU) 2018/957 OF 28 JUNE 2018 ON POSTED WORKERS IN THE FRAMEWORK OF THE PROVISION OF TRANSNATIONAL SERVICES.

Royal Decree-Law 7/2021, of April 27 (published in the Official State Gazette on April 28, 2021), contains the amendments derived from the transposition of the aforementioned Directive on posted workers in the framework of the provision of transnational services.

In this blog post, we will outline the amendments contained in Royal Decree-Law 7/2021 of 27 April 2021 on posted workers in the framework of the provision of transnational services.

Royal Decree Law 7/2021 of 27 April 2021

Royal Decree 7/2021 of 27 April contains amendments resulting from the transposition of Directive (EU) 2018/957 of the Parliament and of the Council of 28 June 2018. This Royal Decree modify the Directive 96/71/CE on posting of workers carried out in the framework of a transnational provision of services.

The Directive (UE) 2018/675 modify some aspects to the Directive 96/71/CE, with the objective of guaranties the rights of posted workers in the context of the freedom to provide services established by the founding principals of the European Union.

The explanatory memorandum states that, in Spain, this Directive has been partially transposed by Law 45/1999 of 29 November 1999, in terms of to the application to posted workers off all constructive elements of the compulsory remuneration and the basic workers conditions laid down in the sectoral collective agreements.

What amendments does the Royal Decree-Law introduce?

In order to complete the aforementioned transposition, this new Royal Decree-Law introduces the following new features:

Application of the concept of posted workers

In this sense, the concept of “posted worker” explicitly includes the worker of a temporary employment agency placed at the disposal of a user company established or carrying out its activity in the same or a different state than the temporary employment agency, and sent to Spain, when:

The user company has signed a provision of services contract with a Spanish company
In the case of a company belonging to the user company’s group or the user company’s place of business in Spain

Application of minimum conditions

Application of the minimums established in Spanish legislation regarding accommodation conditions, when provided by the employer.
Subsistence allowance or reimbursement to cover travel, accommodation and subsistence expenses, when during the period of posting in Spain they have to travel to another place outside their usual place of residence in Spain

Duration of the journey

Postings longer than 12 months: application of Spanish law, except for labour procedures, formalities and conditions for the conclusion and termination of the employment contract, including non-competition clauses and supplementary pension schemes.
Substitution of posted workers doing the same work at the same place: the cumulative duration of their postings will count towards the 12 months indicated.

Minimum amount of salary: travel allowance

With regard to the travel allowance, the nature of the travel allowance must be expressly stated in the respective travel letter.

If not expressly stated, they shall be considered as reimbursement of expenses.

Communication of the displacement

Temporary employment agencies (ETT) are obliged to submit the posting notification when it is a foreign user company that sends the worker.

The company using the services provided by the posted worker must also be specified in the notification.

Cooperation between administrations

Cooperation is extended to transnational cases of undeclared work and bogus self-employment related to the movement of persons.

When did the amendments set out above enter into force?

The entry into force took place on 29 April 2021. However, they will be applicable to workers who are posted to Spain after the entry into force of Royal Decree-Law 7/2021 of 27 April (29 April 2021).

On the other hand, for workers who were already posted in Spain at the time of its entry into force, this maximum period will apply six months after its entry into force (29 October), with the calculation of the maximum period of posting commencing on the date on which the posting took place.

If you would like more information about the new regulations applied in Spain on the posting of workers, Expatfeliu can help you to solve all your doubts!

You can leave us your contact details in our request form or, if you wish, you can send us an email to comunicación@feliu.biz and our advisors specialized in foreigners will contact you as soon as possible.

#spain #royaldecreelaw #transposition #postedworkers #feliuworldwile #expatfeliu

Expatriation and Impatriation Area

Author: Sheila Artigas, Lawer at Expatfeliu

TRANSPORTING EFFECTIVE MONEY, EVERYTHING YOU NEED TO KNOW

5 de October de 2021

by admin-istrador with No Comment Spain

KNOW THE QUANTITYS OF THE EFFECTIVE MONEY THAT CAN BE INTRODUCED INTO SPANISH TERRITORY WITHOUT THE NEED FOR A DECLARATION

The world every time is most electronic and less tangile, the efective money is becoming in a metode of paymand subsidiary, forgotten to the normative at small transactions or those that are illicit or not declared.

The Law Firms specialized in foreigners and expats interested, everyday received consulting for know to the quantity of effective money can carry in your travels to enter or exit of the Spanish territory.

In the following post of the blog, are specified the keys to transported means of payment in cash to complice the specific normative.

What is considered to effective money?

When talk about to the means of payment at effective, you always thing that “effective money”. We mast take in care the different problems involved:

Paper money and metallic currency, national or foreign
Negotiable instruments or bearer means of payment such as traveler’s checks, checks or promissory notes or payment orders, whether drawn to bearer, signed, but with omission of the payee, endorsed without restriction, drawn to the order of a fictitious payee or in another form by virtue of which their ownership is transmitted upon delivery and incomplete instruments.
Non-nominative prepaid cards that serve to store or provide access to monetary values or funds that can be used to make payments, purchase goods or services, or for obtaining cash, when such cards are not linked to a bank account.
Coins with a gold content of at least 90% and unminted gold, such as in the form of ingots or nuggets with a gold content of at least 99.5%

How much money can be transported in effective money?

Actually, the aswer to this questions is very simple, can be transported any quantity of the effective money, but, except for the risks which involves for the eventuality’s that can do arise before tangible goods (robberies, thefts, etc.) there may be an obligation to declare the intention to transport such monetary amount in cash.

Specifically:

Takes place within Spanish territory, the amount to be transported without the need to make any declaration is up to 100.000 euros.
If the trip is to enter or leave the country, the limit for the obligation to declare is reduced to amounts equal to or greater than 10.000 euros.

Who must make a statement?

You have the obligation to declared any fisical person (spanish or not) who pretends to enter in the national territory transporting effective money (whether in euros or en another currency) or bearer bank checks whit the same import or superiority to 10.000€.

It will be necessary to take keep in mind the currency to transporting the effective money to analyze whether or not exceeds this limit.

Also, the person tho travel for spanish territory whit a quantity the effective money the same or superiority to 10.000€, must also declared.

Where should it be declared?

In the case of the effective movements in the entrance to the country, should be declared in the Customs of the Tax Agency office in the moment to enter in Spanish territory or, failing that, in the Nacional Police competent office.

In the case of outbound movements for the Spanish state, it must be declared to the Tax Agency office, as well as the intention to move the cash within the territory. This declaration can be made telematically.

How is the declaration made?

The declaration to be completed is Form S1, an informative declaration.

What happens if we do not comply with the reporting obligation?

Fines for failure to comply with such reporting obligation vary depending on the amount of money but range from 600 euros up to the total amount of cash being transported. It should be noted that undeclared cash would be confiscated by the authorities.

If you would like more information on how to transport cash within the Spanish territory, you can leave us your details in our request form or, you can send us an email to comunicación@feliu.biz

Legal Area

Published by Cristina Gómez, Lawer in ExpatFeliu

NON-RESIDENTS FOR TAX PURPOSES IN SPAIN: NEWS JULY 2021

29 de September de 2021

by admin-istrador with No Comment Spain

NEWS FOR NON-RESIDENT INDIVIDUALS FOR TAX PURPOSES IN SPAIN: TRANSPOSITION OF THE EUROPEAN REGULATIONS BY LAW 11/2021, SPECIAL AFFECTATION TO THE NON-RESIDENT INCOME TAX, WEALTH TAX AND INHERITANCE AND GIFT TAX.

Within the framework of the existing regulations in Spain for non-resident individuals, we update our blog with the novelties in some of the main applicable taxes, approved through Law 11/2021, of July 9, on measures to prevent and combat tax fraud, also known as "Anti-Fraud Law".

Previously, in this blog, aspects of the so-called “Anti-Fraud Law” have been developed. The link is provided below:

What is the antifraud law?

It is the law that regulates measures to prevent and fight against tax fraud, establishing rules against tax avoidance practices that directly affect the functioning of the internal market, in addition to modifying various tax rules, including those applicable to non-resident taxpayers in Spain.

Its purpose is twofold: on the one hand, it aims to incorporate European Union law into the domestic legislation in the field of tax avoidance practices and, on the other hand, to introduce changes in the regulation aimed at establishing parameters of tax justice and facilitating actions aimed at preventing and fighting fraud by reinforcing tax control in Spanish territory.

It was approved on July 9, 2021 and published in the BOE on July 10, 2021.

What are the main changes in the taxes applicable to non-resident taxpayers in Spain?

The following is an analysis of the main regulatory changes, distinguishing between the different taxes affected:

Non-resident income tax (nirr)

Changes in the obligation to appoint a representative

Under the current regulations, taxpayers were obliged to appoint a representative resident in Spain when they had a Permanent Establishment (PE) in Spain, regardless of their habitual residence status.

With the new modification, it will be necessary to appoint a representative when:

IRNR (Non-Resident Income Tax) taxpayers are not resident in another EU member state. Representatives will also not be required for EEA member states with which there is an information exchange agreement.
Those taxpayers who have a property in the Spanish territory, in those cases that the tax administration requires it.

Changes in the determination of the taxable base of the assets assigned to a PE.

It is specified that the difference between the market value and the book value of the elements assigned to a PE (Public Establishment) in Spain that transfers its activity abroad must be included in the taxable base, when up to now the rule only required the inclusion of capital gains.

This change in criteria will make it compulsory for a greater number of taxpayers to pay tax when they intend to change the tax residence of a PE located in Spanish territory.

In addition, there will be an impact on the computation of the tax period and accrual when there is a change in the tax residence of a PE.

In the previous case in which a PE resident in Spanish territory changes its tax residence, the tax period will end at the time of the transfer abroad, taking into account that date for the computation of the accrual of the applicable taxes (we are thinking of the IS “Corporate Income Tax”, which is accrued 25 days after 6 months from the end of the tax period).

IP and ISD: Wealth tax and inheritance and gift tax.

Equalization of tax residents in the EU and in third countries.

The main modification made by the regulation with respect to the international scope is the equal treatment of EU citizens and third country nationals in the application of certain taxes, specifically in the area of IP and also ISD.

Until the approval of this regulation, initially all non-resident taxpayers in Spain had to apply the state regulations, without taking into account the specific regional regulations that could be applicable to them in the case of Spanish tax residents.

Well, by means of Law 26/2014 the rule that contravened European Community law as regards the free movement of capital was modified, allowing citizens resident in the EU and in the EEA (European Economic Area) to apply the autonomous regulation of the place where the highest value of the assets and rights of which they were holders are based. This led to the elimination of discrimination against EU and EEA citizens, but discrimination against third country nationals was maintained.

The present amendment aims to eradicate this difference and to equalize the rights of tax resident citizens in Spain and non-residents.

The elimination of such discrimination could lead to a review by the foreign investor to plan new business or acquire assets in Spanish territory.

If after reading our blog post on “What’s new for non-tax residents in Spain” you have any doubts, you can contact us through the request form or by calling us at 93 875 46 60 and our team will be happy to help you!

Legal Area

Published by: Cristina Gómez, Lawer in ExpatFeliu