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  • Article

    Imputación de las rentas generadas por una herencia yacente a los instituidos herederos a término

    El Tribunal Supremo examina si las rentas de una herencia yacente deben imputarse fiscalmente a herederos llamados a término antes de que se cumpla dicho plazo y puedan aceptar la herencia. La sentencia analiza la posible doble imposición cuando estas ganancias patrimoniales se gravan primero en IRPF y posteriormente en el impuesto de sucesiones al cumplirse el término testamentario.
    SpainTax
    Gómez-Acebo & Pombo
    Gómez-Acebo & Pombo
  • Article

    La «principal fuente de renta» calculada atendiendo a los rendimientos íntegros, cuando los netos se determinan por métodos distintos

    El Tribunal Supremo resuelve una controversia sobre cómo calcular la 'principal fuente de renta' cuando un contribuyente percibe rendimientos de actividad agrícola y pensión de jubilación, determinados mediante métodos fiscales diferentes. La decisión tiene implicaciones directas sobre la aplicación de beneficios fiscales en transmisiones de empresas familiares.
Spain
Tax
Gómez-Acebo & Pombo
Gómez-Acebo & Pombo
  • Article

    Valencian Community Declares More Tax Cuts For Residents

    The Valencian Community has introduced significant tax reforms for 2026-2027, including reduced income tax rates, a doubled wealth tax exemption to €2 million per person, and expanded inheritance and gift tax reliefs for family businesses and wider family members. These changes position Valencia as an increasingly attractive region for wealthy residents and families planning intergenerational wealth transfers.
    GlobalTax
    Spectrum IFA Group
    Spectrum IFA Group
  • Article

    Should You Keep Your UK Property When Living In Or Moving To Spain?

    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.
    European UnionTax
    Spectrum IFA Group
    Spectrum IFA Group
  • Showing 21–24 of 24 results

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