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fiscalidad

Tax Changes for 2025

Sun, November 01

As of 1 January 2025, Spain is introducing a number of tax changes affecting both individuals and businesses. The main changes are outlined below.Personal Income Tax (IRPF)Higher income threshold for...

Sophisticated Tax Avoidance Strategies in Spain

Sun, November 01

Tax avoidance in Spain has evolved into sophisticated strategies combining financial engineering, international structures and the exploitation of legal loopholes. To combat these practices, the...

Transfer Pricing

Sun, November 01

Analysis of the application and challenges of transfer pricing in intra-group transactions under Supreme Court case lawI. Introduction: What is transfer pricing?Transfer prices are the values or...

Regional Tax Dumping: Tax Inequality Disguised as Autonomy

Sun, November 01

Regional Tax Dumping: Legitimate Autonomy or Institutionalised Inequality?The recent escalation of tax measures in regions such as Madrid and Andalusia—near-total relief from Wealth Tax and...

Spain Keeps Its Wealth Tax: Practical Effects Compared with France, Italy, Portugal, Belgium, Switzerland and Norway

Sun, November 01

Spain Keeps Its Wealth Tax: Practical Effects Compared with France, Italy, Portugal, Belgium, Switzerland and NorwaySpain, together with Norway and Switzerland, is one of the few European countries...

Verifactu on Hold: Necessary Moratorium or Blow to Legal Certainty?

Sun, November 01

Verifactu on hold: relief for some, frustration for othersThe government has again changed a central measure in its anti-fraud reform: mandatory use of Verifactu, the new invoicing software system. A...

When Compliance with the Law Is No Longer Enough

Sun, November 01

When Compliance with the Law Is No Longer Enough: An Uncomfortable Reflection on Spain’s Tax SystemFor many years, the basic principle of tax law was relatively easy to explain to a client: if a...

The Real Tax Risk for High-Net-Worth Individuals in Spain: Coherence, Not Just the Rules

Sun, November 01

High-Net-Worth Taxation in Spain in 2026: The Real Risk Is No Longer the Rules, but CoherenceIntroductionIn recent years, a recurring idea has taken hold among taxpayers with substantial wealth: that...

Spain’s Tax Agency Steps Up Scrutiny of Loans Between Family Members: Tax Risks and How to Avoid Reassessment

Sun, November 01

Spain’s Tax Agency Steps Up Scrutiny of Loans Between Family Members: Tax Risks and How to Avoid ReassessmentIn recent months, a significant shift has taken shape in the Spanish Tax Agency’s approach...