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In this context, some lawyers suggest that law firms could cease investing in their tax departments because of the potential liabilities or even go as far as to scrap them altogether.

Esta sentencia resuelve el recurso ordinario interpuesto por la Asociación Española de Asesores ...

La Ley introduce una nueva deducción en el IRPF para determinadas inversiones realizadas por nuevos contribuyentes procedentes del extranjero...

El Tribunal Económico-Administrativo Central establece un nuevo criterio sobre el plazo de prescripción aplicable para exigir devoluciones derivadas de resoluciones estimatorias firmes cuando ya se ha dictado acuerdo de ejecución. La resolución analiza si el plazo aplicable es el tributario de cuatro años o el civil de cinco años, diferenciando la naturaleza jurídica del acuerdo de ejecución frente al derecho reconocido en la resolución administrativa.

Starting next year 2020, form 540 must be filed from June 1 to June 30 of each year.

A partir del próximo año 2020 la autoliquidación deberá presentarse desde el 1 hasta el 30 de junio de cada año.

John and Sarah thought the hard part was over when they moved to Spain—new home, sea views, and the lifestyle they'd always dreamed of. But as they settled in, a simple question emerged: did their UK-based financial arrangements still work now that they were Spanish residents? What began as an exciting fresh start soon revealed a complex web of tax implications, investment suitability, and cross-border financial planning that many expats overlook until it's too late.

El artículo 31 de la Constitución Española recoge los principios de justicia tributaria y establece que "todos contribuirán al sostenimiento de los gastos públicos de acuerdo con su capacidad...

El Tribunal Económico-Administrativo Central flexibiliza los requisitos para acceder al régimen de IVA diferido a la importación, estableciendo que el periodo de liquidación mensual debe cumplirse...

Moving to Spain changes your tax residence status, but does it mean all your investments must move too? Understanding how Spanish tax rules apply to foreign-held assets, reporting requirements, and whether your existing investment arrangements still serve your needs requires careful consideration before making any major financial decisions.

A common question from people living in Catalonia is about Wealth Tax; What assets are Wealth Tax based on, how it is calculated, how can we manage the amount we have to pay, when is it due and what forms are needed for Wealth Tax. This article gives insight into the answers to these questions

"Creer que se posee la única y sola verdad significa sentirse con el deber de imponerla, también por la fuerza, por el bien de la humanidad.

British expats living in Spain face a critical decision about their UK property: should they keep it as a rental investment or sell and reinvest the proceeds? With the 2025 Renters' Rights Act fundamentally changing landlord rights, new EPC requirements demanding costly upgrades by 2030, and complex dual UK-Spain tax obligations creating hidden costs, the traditional assumption that property is always the best investment no longer holds.

Spanish real estate practice does not assume buyer-side legal representation in the way many foreign buyers expect. The notary checks the legality and formal validity of the transaction...