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 [...]
The March 31 deadline for filing informative Forms 720 (foreign assets and rights) and 721 (crypto assets held outside Spain) is approaching. However, beyond [...]
Whether property leasing qualifies as a business activity remains one of the most debated issues in family business taxation. The answer has major [...]
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 [...]
