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On Saturday 13th March 2021, the Governments and Parliaments of the Kingdom of Spain and the United Kingdom have now taken all steps necessary to ratify the entry into force of the International...

In most Spanish autonomous communities, property owners require a special licence to set up short-term rentals.

This adjustment was allowed, without penalty, if the applicant could demonstrate a tax burden payment equal to 10% of the purchase price of any non-declared goods.

The 232 Form must be submitted electronically to the Spanish Tax Authorities in the month following the ten months at the end of the tax period applicable to the submitted information.

In our earlier Tax Alert, we reported that the Spanish Directorate General of Taxes had published a draft resolution that provides guidelines to determine whether a foreign entity is to be regarded...

On 28 November 2017, the Spanish Supreme Court ruled several appeals (No. 807/2017, 809/2017, 812/2017, 813/2017 and 815/2017), clarifying how the concept of "sporadic absences" foreseen under the Spanish Personal Income Tax Law should be interpreted.

El Tribunal Supremo ha admitido a trámite dos recursos de casación en los que el tribunal deberá pronunciarse sobre la compatibilidad del IVPEE y el IAE y el IS.

Anyone moving to Spain or currently tax resident in the country needs to know that at the end of 2012 the Spanish Government launched a new initiative to ensure that it was no longer possible to hold assets offshore without disclosing their existence to the tax authorities.

The Spanish Supreme Court's landmark ruling addresses a critical question in international tax law: can Spanish authorities reject a tax residence certificate issued by another country under a Double Taxation Agreement?

Following on from Part 1 of our insight article on 'How does the UK Non-Dom regime compare to other jurisdictions? Part 1', we continue to explore the options open for those looking at potential...

In Spain, "retribution in kind" is a form of payment where the worker, instead of receiving cash as compensation for services rendered to the company, receives credit for services or goods.

On 7 September 2017, the Superior Court of Justice of the European Union (hereinafter, "CJEU") rendered its ruling in the case of C-6/16, Eqiom SAS and Enka SA vs. the French Minister of Finance and Public Accounts.

El Tribunal Constitucional declara inconstitucional y anula la Declaración Tributaria Especial

El consultante plantea la cuestión del tratamiento que deben recibir a efectos del IRPF los premios dinerarios que obtiene por la participación en competiciones nacionales e internacionales.

On July 1, the Constitutional Court has reported, by means of an information note, that it has declared as unconstitutional the regulation of installment payments on Corporate Income...

Con este atractivo nombre, referido al jugador francés Kylian Mbappe, se refiere el proyecto de Ley que el Gobierno de la Comunidad de Madrid está utilizando para aprobar unas nuevas ventajas fiscales.

Spain's Supreme Court Ruling 518/2024, of 22 March 2024, which was handed down on appeal, has confirmed that expenses recognised in a tax year subsequent to the year in which they accrued can now be deducted...