Laura Salamanca and Sergi Rovira discuss transfer pricing and current tax disputes
On 6 May 2026, the session “Transfer Pricing and Tax Disputes with the Spanish Tax Authorities” took place, organized by Wolters Kluwer Tax [...]
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 [...]
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 [...]
Reinstatement of the “corporate moratorium” on COVID-19-related losses
On 21 March, Royal Decree-Law 7/2026 was published in the Official State Gazette (BOE). This regulation approves the Comprehensive Plan to Address the [...]
addwill enters Expansión’s ranking of law firms
addwill has been included in the ranking of law firms published by Expansión, reaching position 41 among leading national firms in Spain. This [...]
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 [...]
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 [...]
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 [...]
Updates on Rentals in Catalunya: Seasonal and Room Rentals
Law 12/2023, on the right to housing, and especially the rent control rules for primary residences, has had a clear impact on the [...]
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 [...]