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 [...]
Related-party transactions: where disputes with the Spanish Tax Agency typically arise
The 2026 Annual Tax and Customs Control Plan is expected to be released in late February or mid-March. As usual, it will outline [...]
Forms 720 and 721: every year there is more international information… and greater enforcement capacity by the Spanish Tax Agency
The March 31 deadline for filing informative Forms 720 (foreign assets and rights) and 721 (crypto assets held outside Spain) is approaching. However, beyond [...]
Property leasing and family business tax reliefs: is employing one person enough?
Whether property leasing qualifies as a business activity remains one of the most debated issues in family business taxation. The answer has major [...]
Extension of the Entry into Force of the Veri*factu Regulation
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 speeds up Global Minimum Tax implementation: what it means for multinational groups
Spain has taken a practical step forward in applying the Complementary Tax (IC), internationally known as the Global Minimum Tax or OECD/G20 Pillar [...]
Cash Pooling after STS 985/2025: How to rethink treasury before the 2025 year-end
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 [...]
The deadline for filing Form 232 is approaching – is your company ready?
This November marks the end of the filing period for Form 232 for the 2024 fiscal year, applicable to companies whose financial year [...]
Important ruling for Andorran tax residents with rental properties in Spain
On July 28, 2025, the National Court of Spain issued a ruling that could significantly impact residents in Andorra who rent out properties [...]
Key updates in the 2025 Tax Inspection Plan for related-party transactions
The 2025 Annual Tax and Customs Control Plan, approved by the Spanish Tax Agency on February 27 and published in the Official State [...]