EMS Blog
MODIFICATION OF FORM 210 FOR NON-RESIDENTS WITHOUT A PERMANENT ESTABLISHMENT
Specifically, article 2 determines that the grouping period in the case of income derived from the lease or sublease of real estate will be annual. This means that non-residents with real estate in Spain will now file the Form 210 tax return on an annual basis, instead of quarterly periodicity that has been done until now.
USCIS Increases Premium Processing Fee to $2,805 for Most Forms
The USCIS premium processing fee increased to $2,805 for Form I-129 requesting E-1, E-2, E-3, H-1B, H-3, L (including blanket L-1), O, P, Q, or TN nonimmigrant classification, and for Form I-140 requesting EB-1, EB-2, or EB-3 immigrant visa classification. Additionally, other visa types have also experienced fee updates.
Modification of the Personal Income Tax Regulations
In the BOE of February 7, Royal Decree 142/2024, of February 6, was published, which modifies the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of 30 March, regarding withholdings and payments on account.
Tax treatment in Chile of compensation from life insurance taken out abroad. (Official Letter No. 216, dated 24.01.24)
Chile tax Authorities (SII) has announced through the Official Letter No. 216. in accordance with the provisions of the Law, considering that this income does not constitute income according to article 17, point 3 of the Personal Income Tax Law.
International Mobility: New Social Security Agreement between Spain and the USA
The Minister of Inclusion, Social Security and Migration, Elma Saiz, announced on Friday, January 26, that the signing of a new agreement on Social Security between Spain and the United States has advanced, which will be signed in the upcoming days.
USA: Increase in USCIS Fees for Premium Processing
Starting February 25 of this year, we would like to inform you that the fee for USCIS Premium Processing service will undergo an adjustment due to inflation.
SPAIN – DEADLINE ALERT: Form 210 – Non-Resident Income Tax – Non-residents without a permanent establishment
On January 22nd , the deadline for the declaration of the fourth quarter 2023 to declare the income generated by having rented a property in Spanish territory through form 210 ends.
Direct debits in the bank account are only allowed until 17 January, Wednesday. Subsequently, payment must be made by applying to NRC.
SPAIN: Form 151
The Ministry of Finance has approved Form 151 to allow foreign employees to benefit from the Beckham Law (impatriate regime) upon returning to Spain.
SPAIN: New updates Impatriates regimen
The Law 28/2022, dated December 21, introduced modifications to the special tax regime for individuals relocating to Spain (impatriates), effective from January 1, 2023.
China: Visa temporary exception
We inform that the Embassy of China in Spain published on November 24th a notice regarding Chinese visa temporary exception.