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Autónomo en el mundo digital

Self-Employed Workers and Digital Tax Compliance: How to Simplify Your Tax Admin

Sun, November 01

Many small self-employed workers have managed their tax paperwork as best they could: PDFs, receipts in a wallet, business and personal payments mixed together, documents sent to an adviser by...

Imagen de la residencia fiscal en España

Shakira, the Beckham Law and Tax Residence: Spain’s Test of International Tax Certainty

Sun, November 01

Shakira, the Beckham Law and Tax Residence: Spain’s Test of International Tax CertaintyShakira’s recent court victory against the Spanish Tax Agency for the 2011 tax year has reopened one of Spain’s...

Could VAT on Bars, Restaurants and Hotels Rise from 10% to 21%? What Brussels Asked and What Could Happen in Spain

Sun, November 01

A debate with major practical implications has resurfaced: whether Spain could review the reduced VAT rate currently applicable to hospitality, restaurants and certain hotel services. The discussion...

Family Holding Companies: When Can Share Contributions and Dividends Be Challenged as Tax Abuse?

Sun, November 01

A family holding company is not illegal or abusive by itself. The Tax Agency may make an adjustment if it is used only to retain dividends at a lower tax cost.Family holding companies are common in...

Spain’s 2026 Tax Checks: More Data on Cards, Bizum, Accounts and Cryptoassets

Sun, November 01

For years, the claim that “the Spanish Tax Agency is going to monitor Bizum” has been repeated without enough nuance. The key change planned for 2026 is not that Bizum itself becomes taxable. A...

Renting Out a Room Does Not Automatically End a Home’s Main Residence Status, Court Says

Sun, November 01

The High Court of Justice of the Balearic Islands has recognised the main-home reinvestment exemption for a taxpayer who seasonally rented rooms in her Calvià home. The decision challenges the idea...

Taxing an Inheritance Before It Can Be Accepted: The Supreme Court Requires Income Tax on Income Earned by an Undivided Estate

Sun, November 01

The Spanish Supreme Court’s Judgment 833/2026 holds that a person named as an heir for a future date must report income allocated from an undivided estate, even before taking ownership or being able...

Short-Term Rentals and Airbnb: EU VAT Changes Will Require Platforms to Collect Tax

Sun, November 01

EU VAT Changes for Airbnb and Short-Term Rentals: Platforms Will Have to Collect the TaxTourist rentals booked through digital platforms are heading toward one of the biggest tax changes in recent...

International Holding Company in Spain: Structuring a Multinational Group After the 15% Global Minimum Tax

Sun, November 01

International Holding Company in Spain: Structuring a Multinational Group After the 15% Global Minimum TaxFor decades, one of the key questions in international tax planning for large business groups...

The TEAC annuls a tax assessment issued before the taxpayer’s submissions were considered

Sun, November 01

The TEAC annuls a tax assessment issued before the taxpayer’s submissions were consideredThe risk of tax becoming time-barred does not allow the Tax Agency to curtail a taxpayer’s right to be heard....