Spain

TCP does not recommend that U.K. contractors are employed in Spain by either their PSC or are registered as self-employed in Spain.

The Spanish authorities would consider both as having created a permanent establishment by having moved their centre of economic interest and as such be liable not only for Spanish corporate tax but also Spanish personal tax and Spanish N.I.

TCP is able to employ and payroll contractors of any nationality in Spain. Payroll solutions for contractors will be looked at on an individual basis after ascertaining and taking into consideration factors such as nationality, duration of contract and personal circumstances.

Allowances can be given for double housing and travel where applicable. These have to be fully substantiated by invoices, receipts etc.

Spanish tax rates up to 45%

Social Security rates 31.60% Employer (capped at €918) 6.35% Employee (capped at €168.40)