We have a reservation on a property in Spain and are considering buying through my uk company. In the future we may rent the property bu not initially. The turnover in Spain will, therefore be zero. In that case I am trying to find out what company tax will be due in Spain. In UK the accounts are lodged with Companies House and corporation tax paid. Does there need to be a separate set of accounts for Spain and lodged somehere? Presumably I would not pay corporation tax twice.