About Miriam Rojas

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So far Miriam Rojas has created 491 blog entries.

Contract termination and subsequent liens: the Spanish Supreme Court reaffirms the retroactive effects of termination (ex tunc)

  In the ever-evolving field of contract and real estate law, the recent Supreme Court Judgment No. 47/2026, issued on 21 January by the [...]

By |2026-05-06T11:29:35+02:002026/05/06|Procesal|0 Comments

Wealth Tax Exemption for shareholdings. Compliance with the management and direction requirement of the shareholding

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

By |2026-05-04T12:13:02+02:002026/05/04|Tax Law|0 Comments

Definitive guide to the Special Tax Regime for Residential Letting Companies (REEDAV): Key insights, requirements and DGT criteria

  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 [...]

By |2026-04-21T08:25:15+02:002026/04/21|Tax Law|0 Comments

New minimum contribution base for self-employed workers in 2026: what you will pay under RETA

  What’s changing and how it impacts you From 1 January 2026, a new minimum contribution base will apply under Spain’s Special Regime for [...]

By |2026-04-16T09:44:39+02:002026/04/16|Labor Law|0 Comments

Real estate assets in Spain after changing tax residency: key tax considerations not to overlook

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

By |2026-04-16T08:10:43+02:002026/04/15|Tax Law|0 Comments

Albert Folguera takes part in a training session on intra-EU VAT, distance sales and OSS with AEDAF Catalunya

  On March 9 and 12, Albert Folguera, Managing Partner of addwill’s Family Business Tax Department, spoke at a course on the VAT treatment [...]

By |2026-03-24T09:21:09+01:002026/03/24|News|0 Comments

Spain’s 2026 Tax Inspection Plan steps up scrutiny on related-party transactions: is your company ready?

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

By |2026-03-19T12:34:32+01:002026/03/19|Tax Law|0 Comments
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