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2025 Tax updates: Key changes in Law 7/2024
On December 21, 2024, Law 7/2024 was published in the BOE, which introduces wide-ranging tax reforms applicable from 2025. Below, we present a summary of the most relevant measures: 1. Personal Income Tax (IRPF) Exemptions for damages [...]
End of the “Golden Visa” in Spain
In April 2024, the Spanish Government announced its intention to eliminate the granting of the so-called ‘Golden Visa’, which was finally approved on January 2nd. The entry into force of this measure will take place 3 months after its [...]
The Tax Agency steps up its oversight of related-party transactions in its latest inspection plans
The Tax Administration is ramping up its efforts to monitor related-party transactions between companies, an increasingly significant focus of its tax enforcement strategy. These transactions—covering sales, loans, or services between subsidiaries or partners—must be conducted at arm’s length, meaning [...]