Corporate Income Tax: Why the tax rate is no longer a simple checkbox
A seemingly simple question - “What tax rate applies to my company?" - rarely has a straightforward answer. The honest response would be: [...]
The Small Enterprise Regime under Spanish Corporate Income Tax: Benefits, Deadlines, and Risks in Group Structures
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 [...]
Veri*factu and e-invoicing: could businesses face another round of changes before 2030?
The digitalization of invoicing processes is becoming increasingly widespread across businesses. However, the rollout of Veri*factu has sparked an important debate among tax [...]
The “Link Theory” cannot be automatically applied in tax matters
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 [...]
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 [...]
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 [...]
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 [...]
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 [...]