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The Spanish federal government has announced important adjustments on the Spanish income tax law, consisting of relaxations in the laws of the special tax duty program for inbound assignees in 2015.

This article addresses the Spanish Corporate Income Tax (CIT) special regime for private equity entities (ECR) under Article 50 of Law 27/2014.

Se trata de una sentencia dictada en recurso de casación autonómico, con el que se pretende unificar la jurisprudencia divergente en aplicación de una norma autonómica.

An opportunity for investors entrepreneurs and international professionals looking for tax benefits and investments opportunities.

There are similarities between the Spanish system and the tax systems in other countries. For example, Spanish employment income is taxed in a way similar to PAYE in the UK. Other parts are different. Here are the main differences in the tax systems.

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 ...

Con efectos desde el ejercicio 2012 y como una de las principales medidas encaminadas a la lucha contra el fraude, el Gobierno español impuso a los residentes fiscales la obligación ...

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.

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.

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.

As more Northern Europeans consider relocating to Spain for retirement, understanding the Spanish tax system before making the move has become crucial. Many expats from the Netherlands and Belgium discover too late that their existing investment portfolios, pension arrangements, and financial structures may be treated very differently under Spanish tax residency rules, potentially resulting in unexpected wealth tax obligations and capital gains exposure.

Desde la aprobación de la Ley 27/2014 del Impuesto sobre Sociedades (en adelante, LIS) había desaparecido el debate de si para aplicar la exención del artículo 21 por la plusvalía derivada de la transmisión de unas participaciones de una sociedad era necesaria el inicio o no de las obras para no ser calificada como no patrimonial.

En esta sentencia, la Audiencia Nacional analiza el tratamiento fiscal a efectos del IRNR de una transmisión, por parte de una entidad luxemburguesa ...

Ha pasado ya un año desde que el Tribunal Constitucional declaró la inconstitucionalidad del impuesto municipal sobre la plusvalía y los contribuyentes siguen desconcertados, sin comprender ...

Las denominadas Entidades de Tenencia de Valores Extranjeros españolas, ("ETVE") ofrecen importantes beneficios fiscales para inversores.

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