120 results found

Taxpayers will not be exempt when their shareholding in a family business is computed individually and the management functions are performed by a third party...

The Spanish law 11/2021 of 9 July on measures to prevent and counter tax fraud entails a substantial change for Spanish open-ended investment companies (SICAVs).

Every year Spain issues thousands of residence permits to foreign citizens who come here to study, work, invest or simply have holidays at their second home.

La DGT resuelve una consulta sobre los efectos que tiene sobre el IRPF la actividad del consultante consistente en el intercambio de monedas virtuales diferentes.

The President of the Junta (Autonomous Regional Government) of Andalucía, Juan Manuel Moreno, announced on 20th September 2022 a series of tax measures for Andalucía, with the aim of attracting new taxpayers and investment into the Region.

Somewhat unexpectedly, Spanish authorities have tabled proposals for a Spanish Financial Transactions Tax (FTT) that, on the surface, resembles the French FTT model.

On 29 May 2018, the Governing Council of the Community of Madrid approved the draft law on tax measures for the Community of Madrid for 2018

The OECD's Pillar 2 is the source of the draft bill, which resulted in the approval of Directive (EU) 2022/2523 on a 15% global minimum tax, in December 2022.

The use of Spanish holding companies to invest in Latin America ("LATAM") offers a number of tax benefits for investors.

As the Spanish tax year draws to a close on December 31st, many expatriates and residents inadvertently make financial decisions that significantly inflate their tax obligations. Understanding the tax implications of asset sales, property transactions, share option exercises, and pension transfers before year-end can mean the difference between a manageable tax bill and an unexpectedly large one, particularly given Spain's cumulative gains taxation system and regional rate variations.

El TSJ de Madrid aclara que la exención fiscal de la vivienda habitual es aplicable a los impatriados acogidos a la "Ley Beckham".

El pasado 3 de abril de 2018 el Gobierno presentó el Proyecto de Ley de Presupuestos Generales del Estado para 2018. A este respecto, y sin ánimo de realizar un análisis exhaustivo de este texto ...

El Real Decreto-ley 8/2020, de 17 de marzo, estableció una ampliación extraordinaria de los plazos de formulación y aprobación ...

Spain introduced an exit tax in 2015. It applies to individuals who have been resident in Spain for at least 10 out of the previous 15 tax years, and who hold shares that meet certain criteria.

La DGT analiza la tributación por ITP-AJD e IRPF en un proceso de divorcio en el que el consultante está casado en régimen de separación de bienes y es propietario al 50% junto con su esposa de dos...

La regulación del ICIO es poco afortunada y causa de múltiples problemas en la aplicación del impuesto.

La regulación en materia tributaria de los distintos supuestos en los se devengan intereses de demora es claramente insuficiente, porque son muchos los supuestos imaginables que no tienen un tratamiento específico en la Ley General Tributaria.

US citizens living in Spain face unique challenges managing retirement accounts and investment portfolios across two tax systems. Understanding how IRAs, 401(k)s, and brokerage accounts interact with Spanish tax residency requirements can prevent costly compliance errors and optimize your cross-border wealth strategy.