En un supuesto en el que se adjudicaron viviendas mediante subrogación hipotecaria en la que no se había cumplido con el requisito formal de incluir en la escritura de compraventa el consentimiento del acreedor ...

The Supreme Court has confirmed other lower-tier tribunals position (as well as former ECJ jurisprudence on that) stating that the burden of the proof is on the Revenue to ascertain...

If you were a beneficiary of someone who left assets in Spain but you were not yourself a resident of Spain you may have paid a higher rate of inheritance tax and may be due a refund . . .

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 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...

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?

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.

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...

On 1 January 2013, Law 15/2012 of 27 December on fiscal measures for energy sustainability came into force.

El pasado 22 de marzo quedó depositado el quinto instrumento de ratificación del Convenio Multilateral para Implementar las Medidas Relacionadas con BEPS en el marco de los CDIs ("MLI") ...

El pasado 29 de septiembre, el Gobierno, a través de la ministra de Hacienda María Jesús Montero, dio a conocer un nuevo paquete de medidas fiscales. Entre ellas, una de las propuestas que mayor...

La Comisión Europea envió el pasado 15 de febrero de 2017 un dictamen motivado a España en el que se le solicitaba adaptar su normativa relativa a los activos mantenidos en otros Estados miembros de la Unión Europea o del Espacio Económico Europeo.

Spanish Supreme Court Judgment No. 1218/2025 of 01 October 2025 settles a long-standing dispute between tax authorities and taxpayers on whether late-payment interest and the enforcement surcharge may be charged...

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.

TIVUL is accrued as a consequence of the sale of a parcel of urban land, and is calculated objectively based on its cadastral value and the number of years it has been the legal possession of the seller.

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...

El procedimiento inspector debe finalizar en el plazo previsto en el artículo 150.1 LGT (18 meses, con carácter general) y, en caso de incumplimiento ...

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.

Spain's VAT Law provides an exemption for certain entities on intra-community acquisitions of goods, but only if the total value remains below EUR 10,000 per calendar year.