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

by 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.

See Royal Decree Law 7/2021 of 27 April 2021

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

TRAVEL TO THE USA AFTER 8TH OF NOVEMBRE OF 2021

by with No Comment USA

THE WHITE HOUSE ANNOUNCED ON 15 NOVEMBER THAT AS OF 8 NOVEMBER, VACCINATED AND PCR-NEGATIVE TRAVELLERS WILL BE ABLE TO TRAVEL TO THE USA

"The new EEUU travel policy requiring vaccinations for foreign travellers to the United States will begin on November 8. This announcement and date applies to both international air and ground travellers," White House spokesman Kevin Munoz said on Friday 15/10/2021 in a message on his official Twitter account.

These travel restrictions, initially implemented by expresident Donald Trump (2017-2021), had been in place since the start of the COVID-19 pandemic in 2020 and had been in place until the current President, Joe Biden, became President in January this year.

In today’s blog post we cover the new mobility restrictions for travel to the USA from November.

What requirements are necessary to travel to the USA?

As announced by the White House spokesperson on Friday 15 November, as of 8 November, citizens of the European Union, the Schengen area, the United Kingdom, Ireland, Brazil, China, Iran, South Africa and India can now travel to the USA under the following conditions:

  • Full course of vaccination against COVID-19 and diagnostic test for disease (negative PCR test) before taking flight to the USA

However, the requirements are not the same for USA travellers as for international travellers.

International travellers, in addition to having a full COVID-19 vaccination schedule and a diagnostic test for disease, i.e. having a PCR test prior to travel to the US, should be aware of these requirements:

  • International travellers may have to present a negative PCR test for return to their country of origin, if required.
  • In addition, airlines are allowed to issue contact tracing orders to prevent outbreaks during travel. During the flight, the traveller will be asked for the contact telephone number, email address and hotel or place of stay.

What are the requirements for USA citizens?

USA citizens who do not have a full vaccination schedule, before returning to their country, must prove a negative PCR test just before leaving the United States and another upon arrival. They must also undergo a mandatory quarantine.

If they have the full vaccination schedule, they must follow the same indications as above but are exempt from the respective quarantine days.

What vaccines does the USA accept for entry into the country?

Although the United States has opened its borders to citizens, whether for business or tourism, not all vaccines are permitted for travel to the United States.

The vaccines accepted by the USA and those on the World Health Organisation’s emergency use list are as follows:

  • Pfiser/BioNtech – approved for emergency use by WHO by 31 December 2020
  • AstraZe4neca (from AstraZeneca/Ofxord) – approved for emergency use on 16 February 2021
  • Janssen (of Johnson & Johnson) – approved on 12 March 2021
  • Modern – approved on 30 April 2021
  • Sinopharm – approved on 7 May 2021
  • Sinovac-Coronavac – approved on 1 June 2021

In addition to the full vaccination schedule, what documentation is required for entry into the USA?

However, having a complete vaccination and a negative PCR test before boarding the plane is not enough for the USA to let you enter in USA territory

Here have got a list of all documentation that you need to travel to the USA:

  • Passport: must not have an expiry date inferior a 6 mounth before of travel
  • If you are not an EU citizen, you will need to apply for a visa: at expatfeliu we can help you with your visa application and the preparation of the documentation.
  • If you are an EU citizen, and depending on the reason for your trip, you may be exempt from applying for a visa but you will need to apply for an ESTA: Expatfeliu can help you with the ESTA application for your trip to the USA.
I want to travel to the USA

Expatfeliu can help you to apply for all the documentation you need to travel to the USA.

If you want more information about our services, you can leave us your contact details in our application form or, if you wish, you can send us an email to comunicación@feliu.biz and our advisors specialised in foreigners will contact you as soon as possible.

#EEUU #requisitosentradaEEUU #covid19 #feliuworldwile #expatfeliu

TRANSPORTING EFFECTIVE MONEY, EVERYTHING YOU NEED TO KNOW

by 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.

I WANT TO SUBMIT THE S1 FORM

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

by 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!

More information

Legal Area

Published by: Cristina Gómez, Lawer in ExpatFeliu

CHILE UPDATES THE “PROTECTED BORDER’S” PLAN: NEW REQUIREMENTS AS OF OCTOBER 1

by with No Comment Uncategorized

THE GOVERNMENT ANNOUNCED NEW ENTRY AND EXIT REQUIREMENTS THAT WILL TAKE EFFECT AS OF OCTOBER 1, 2021.

The Chile's Undersecretary for Prevention Crime, Maria José Gómez, explain that "Chileans and residents forigens who have a "Mobility Pass", could exit the country, except the minors.

Today’s blog post will be dedicated to explaining the new modifications to Chile’s “Protected Borders” plan.

Who could leave the country?

From as October 1, all Chileans and forigens whit a residence permit in Chile that complain the requirements, we leave the the national territory:

  • Mobility Pass: Chilean citizens and foreigners residing in Chile who have a Mobility Pass may leave the country. This pass does not include minors under 18 years of age without the document.

The airports available for departure with the Mobility Pass are: Lquique, Antofagasta and Arturo Merino Benitez (Santiago de Chile).

  • Exceptional permit: This permit is requested at the competent police station for any of the established reasons:
  1. Humanitarian situations
  2. Essential health activities
  3. Trips that do not include a return to Chile

The border crossings enabled with the “exceptional permit” are the airports of Lquique, Antofagasta and Arturo Merino Benítez (Santiago de Chile).

Foreigners NOT residing in Chile may also leave the national territory through any authorized border crossing: Lquique, Antofagasta and Arturo Merino Benítez (Santiago de Chile).

How to obtain my "Mobility Pass" or "Exceptional Permit"

Who can enter Chile?

Chilean citizens, foreigners residing in Chile and foreigners not residing in Chile may enter the country through any of the authorized border crossings: Lquique, Antofagasta and Arturo Merino Benítez (Santiago de Chile):

Foreign residents in Chile:

Foreigners residing in Chile may enter the country with the following documents:

  • Traveler’s affidavit C19: Expatfeliu will help you with the process of the traveler’s affidavit.
  • Negative PCR test: The sample must not be taken more than 72 hours before boarding time.
Non-resident foreigners:

Non-resident foreigners in Chile may enter the country with the following documents:

  • Mobility Pass: Expatfeliu will take care of obtaining this document.
  • Traveler’s affidavit C19: Expatfeliu will help you to obtain the traveler’s affidavit.
  • Negative PCR test: The sample must not be taken more than 72 hours before boarding time.
  • Travel medical insurance: Chile requires that all non-resident foreigners must have a minimum medical coverage of USD 30,000. Expatfeliu will take care of finding the best medical insurance for your trip.
  • Vaccine validation process: you must request the vaccine validation process at mevacuno.gob.cl. This procedure can take up to a month, therefore, it is not advisable to plan a trip to Chile without first completing this procedure.
  • Accreditation of compliance with Decree 102 of the Ministry of the Interior.
Security measures at entry to Chile and confinement:

All citizens entering Chile, regardless of whether they are non-resident foreigners, resident foreigners or Chilean citizens, must follow the following security and confinement measures:

  • Strict isolation in the domicile declared by the citizen:
  • Persons with “Mobility Pass”: 5 days
  • Persons without “Mobility Pass”: 7 days
  • Travelers must arrive at the residence address by private transport and directly, without staying overnight or interacting with other people.
  • All the cohabitants of the domicile, will have to carry out the established period of confinement.
  • In case of confinement in a hotel, the citizen will not be able to leave the room in any case.
I want to go to Chile!

 

Expatfeliu can help you with all the necessary documentation to prove your entry into the country.

If you want more information about our services, you can leave us your contact details in our request form or, if you wish, you can send us an email to comunicación@feliu.buz and our advisors specialized in foreigners will contact you as soon as possible.

#chile #fronterasprotegidas #covid19 #feliuworldwile #expatfeliu

TRAVEL TO THE UNITED KINGDOM: FROM OCTOBER 1, ONLY WITH PASSPORT IN HAND

by with No Comment United Kingdom

LAST DECEMBER 2020, AFTER THE END OF THE TRANSITION PERIOD, THE BRITISH GOVERNMENT REPORTED THAT THE ID WOULD NO LONGER BE VALID FOR ENTRY INTO THE COUNTRY.

From October 1, Spanish citizens who want to travel to the United Kingdom and have not been granted residency in the country will have to do it with a passport, since the ID will no longer be valid for entering into British territory.

Today’s blog post is going to talk about the British Government’s measures following the breakup with the European Union last December 2020.

Travel to the United Kingdom from October 1, 2021

As of October 1, Spanish citizens who wish to travel to the UK and who have not been granted residency in the country will need their passport in hand and their trip may not exceed a more than 6 months.

But, these measures are not exclusively for Spain since any citizen of the other united nations of the European Union, of the Single European Space and Switzerland will not be able to enter into the country without the Passport document.

Maximum stay of up to 6 months without visa

The British Embassy in Madrid has explained that Spanish citizens can travel to the United Kingdom for a maximum period of 6 months without needing to apply for a visa, as long as the purpose of the trip to the UK is for sightseeing, visiting family and friends, short-term study and business activities such as conferences.

When will I need to apply for a visa to travel to the UK?

Here are some of the reasons why it is necessary to apply for a visa to travel to the United Kingdom:

  • Visa for working: Any Spanish citizen wishing to travel to the United Kingdom in order to stay in the country to work must apply for a visa in accordance with the new immigration system.
  • Visa for students: Any Spanish student wishing to travel to the UK for the purpose of long-term studies will be required to apply for a student visa in order to remain in the country for the duration of their studies.
WE HELP YOU TO APPLY FOR YOUR VISA!

If you would like more information about how to apply your visa to travel into the United Kingdom, our specialized immigration advisors will be delighted to analyze your situation in a personalized way in order to finally obtain the requested visa.

Here is also the official website of the UK Government, in case you want to take a look at it.

Do you want more information? CONTACT US through the application form!