Information on the exercise of a service activity of a temporary or occasional in spain

Temporary exercise as a freelance or society

It consists of the provision of services to consumers or temporarily and occasional by a professional or society that is established in another member state of the european Union. Does not require any formalities constitution, but it is possible that requires some specific procedures which are subject to specific activity to be provided the service.

If you are going to exercise a professional activity is regulated in Spain, usually shall first report of the provision that intends to make. This is effected through the introduction of a prior declaration and in writing before the competent authority.

Temporary exercise through partnership with established enterprise

This partnership modality consists of a collaboration under which one or several providers are associated with a service company, contributing to it as part of the capital they convinieren, and to become involved in their results in proportion to determine.

Generally these associations came into effect through agreements between the parties.

Statement prior to the temporary exercise

If the spanish territory to exercise a profession regulated temporarily or occasional, does not need to apply for the recognition of their qualifications. However, before their first displacement, in general should report to the competent authority española about plans to carry out by submitting a written declaration.

This statement must be renewed annually if intends to continue the temporary provision of services or occasionally in Spain.

Please note that regulated professions are different depending on the country. see exercise database of regulated professions to know if the issue of whether it is considered as a regulated profession.

For more information on to that competent authority must submit the statement, please contact the National centre for assistance Or use our. wizard to meet the requirements to be fulfilled.

Start of proceedings

Wizard

Our wizard will guide you in just three simple steps, in the form and implementing its business, and also enable you to the amount of skill necessary for the exercise of an activity. This wizard is integrated into the virtual PAE.

Temporary posting of workers

WORK TEMPORARILY IN SPAIN
As an eu citizen you have the right to work temporarily in Spain. To this end:
  • you do not need to work permit ;
  • in most cases, you do not need the recognition of your professional qualifications although in certain professions it may require a written declaration Ínfórmate on the recognition of professional qualifications (see PROFESSIONAL QUALIFICATIONS AND | EUGO ));
  • you do not need to register before the spanish social security as you are ensured in the country of usually employed (therefore, during the period of displacement does not accumulate other social insurance rights, such as pension rights or the right to unemployment benefits in the country where you have been moved);
  • you have to register as a resident to the administration of the country of destination if the stay exceeds three months, but not earning rights of permanent residence in the country of destination.


TEMPORARY RESIDENCY IN SPAIN

Residence in Spain less than 3 months

In cases where the stay in Spain of a citizen of a state member of the european Union or of another state party to the agreement on the european economic area, whatever its purpose, have a duration of less than three months, will suffice possession a passport or an identity document into force , which has made the entry into spanish territory, not this stay objector liable to the effects of the status of residence.
The provisions of the preceding paragraph shall apply to the families of the citizens of a state member of the european Union or of another state party to the agreement on the european economic area, which are not nationals of one of these states, and to accompany the citizen of one of these states or meet with him, in possession of a valid passport and in force, and who have reached the age of entry requirements.

Residence in Spain more than 3 months
The citizens of a state member of the european Union or of another state party to the agreement on the european economic area have the right to reside in spain for a period exceeding three months. The stakeholders will be obliged to apply for a person before the Office for aliens of the province where to stay or seek to take up residence or, failing that, before the Police station for, registration in the Central aliens register . This application must be submitted in period of three months from the date of entry into Spain .

In case of doubt, please contact the aliens office of the province where they are to reside. You can find more information and contacts in the site of the National Police .

VAT intra-community services

The following information is intended to businessmen living in spain who offer their services in other eu member states.

Intra-community vat refers to the value added tax that applies to almost all goods and services purchased or provide between companies and individuals resident in eu member states.

In order to know what taxation applied to the service that is to make, who must report the VAT accrued, and if in the invoice to have a vat, refer to the following website Tax.

Its provides services to companies established in the EU

The general rule intra-community vat in the case of provision of services between companies or professionals establishes that vat applicable in the operation is the country in which the company is established for the service.

Both shall possess a number NIF-IVA must register with the ROI (register of Intra-Community Operators). The company that provides the service must prove that their client has a valid NIF-IVA (as in the invoice issue should indicate the number), and shall issue the invoice without Vat. Your client will be responsible for taxation by this tax to the type that is applied in their country of establishment.

The inclusion in the register of Intra-Community Operators (ROI) must be requested before the competent authority in the area of the country in the place of residence of the company. In Spain, the body responsible for the ROI that must seek NIF-IVA is Tax agency .

The European Commission has made available to a system of exchange of information on vat, called VIES where you can check if your client has a number of valid intra-community operator.

Your company receives services of companies established in the EU

If your company which receives an intra-community service in the framework of its regular operational, to provide the service provider NIF-IVA number to receive the invoice without vat, and declare it yourself ante la Agencia Tributaria using rule of the reverse charge .

Services to individuals

If your client does not have a number NIF-IVA, not to be inscribed on the ROI or for a particular, the operation shall be subject to vat applicable in the country of establishment of the company that provides the service.

If you are an entrepreneur, established in spain shall issue an invoice with vat english.

Exceptions and special rules

Should take into account that there are exceptions to this rule according to the sector of activity in which it operates and the turnover. If it offers telecommunication services, radio and television and electronic media, these services always taxed in the country. Services such as education, health care and financial services are exempt from Vat. In some cases, if your company conducts taxable supplies services below a certain annual limit, you can be exempt from vat.

There are special rules for certain services not covered by the general rule previously described, which can be consulted here .


Further information, here.


The process of claim

In Spain there are various ways of claim available to consumers and users:

• Administrative.
● The judiciary.
● Extra-judicial.
• Other channels.

In paragraph " Guides "of EUgo portal you can access information about the different routes of claim in case of conflict with the public administration, with suppliers of goods or services and in case of labour disputes.