Selling your main home and buying another one is among the most common financial moves a family makes. It's also one of the [...]

  A seemingly simple question - “What tax rate applies to my company?" - rarely has a straightforward answer. The honest response would be: [...]

  1.Regulatory Framework The special regime for small-sized entities ("ERD"), set out in Articles 101 to 106 of Law 27/2014, of November 27, on [...]

  The digitalization of invoicing processes is becoming increasingly widespread across businesses. However, the rollout of Veri*factu has sparked an important debate among tax [...]

  Spain’s National Court and the Central Economic-Administrative Court (TEAC) have once again set limits on the automatic application of the so-called link theory [...]

  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 [...]