Regulatory Framework Law 19/1991, of 6 June, on the Wealth Tax (LIP), provides for an exemption regime for shareholdings in companies, which is [...]

  Spain’s real estate sector offers several tax optimization frameworks, but few are as powerful—and as demanding—as the special regime for companies engaged in [...]

  Real estate investment in Spain by non-residents raises an issue that is often underestimated in practice: the tax structure behind the investment. Before [...]

  Spain’s 2026 Annual Tax and Customs Control Plan was approved on 11 March 2026 by the Spanish Tax Authorities and published in the [...]

  The 2026 Annual Tax and Customs Control Plan is expected to be released in late February or mid-March. As usual, it will outline [...]

The March 31 deadline for filing informative Forms 720 (foreign assets and rights) and 721 (crypto assets held outside Spain) is approaching. However, beyond [...]

  Whether property leasing qualifies as a business activity remains one of the most debated issues in family business taxation. The answer has major [...]

  The Government has recently approved a Royal Decree-law that extends the entry into force of the Veri*factu Regulation until 2027. This modification establishes [...]

  Spain has taken a practical step forward in applying the Complementary Tax (IC), internationally known as the Global Minimum Tax or OECD/G20 Pillar [...]

  The Supreme Court’s Judgment 985/2025, issued on July 15, marks a major shift in how cash pooling systems are assessed. While its impact [...]