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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 implications, particularly for access to Wealth Tax exemptions and Inheritance and Gift Tax reliefs—key incentives in [...]
The Spanish Building Act: What you need to know
Spain’s Building Act (Law 38/1999 of 5 November, known as the LOE) sets out the legal framework governing building construction and related activities such as major refurbishments and rehabilitation works. Its core purpose is to ensure quality, safety and [...]
New reporting obligation for short-term rentals
We would like to inform you that, as of 2 January 2026, a new annual reporting obligation will come into force for short-term rental arrangements. This obligation was introduced by Royal Decree 1312/2024 and further regulated by Order VAU/1560/2025, [...]