Immigration services
Immigration services
Suits & Legal Compliance
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 a cornerstone of tax planning and the optimization of taxation within family and business wealth structures. [...]
Reinstatement of the “corporate moratorium” on COVID-19-related losses
On 21 March, Royal Decree-Law 7/2026 was published in the Official State Gazette (BOE). This regulation approves the Comprehensive Plan to Address the Middle East Crisis, which is already in force and aims to mitigate the economic impact of [...]
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 residential lettings (EDAV). Regulated under Chapter III, Title VII of the Corporate Income Tax Law, this [...]