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Comparing Tax Inspection Powers in Spain and Other EU Countries

Sun, November 01

The powers of tax inspection in Spain and other European Union (EU) countries show both similarities and differences, shaped by national priorities, the structure of each tax system and its legal...

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...

Tax Avoidance in Spain: Scale, Methods and Responses

Sun, November 01

Tax avoidance in Spain is a significant phenomenon that affects tax revenue and fairness in the tax system. It involves the use of legal strategies by companies and individuals to minimise their tax...

Tax Treatment of Redundancy Payments for Objective Dismissal

Sun, November 01

An objective-dismissal severance payment is exempt from personal income tax up to the mandatory amount for unfair dismissal (33 days’ salary per year worked), subject to a €180,000 cap. Any excess is...

How Foreign Life Annuities Are Taxed in Spain: Pension Income or Investment Income?

Sun, November 01

In Spain, the tax treatment of life annuities depends on their legal nature: payments from an insurance policy are investment income, not pension income.1. IntroductionThis article analyses the tax...

Fachada del Tribunal económico administrativo central

Administrative Tax Appeals: The Share of Successful Claims Is Rising

Sun, November 01

The TEA’s 2023 Annual Report shows a marked rise in appeals and decisions, a higher rate of claims upheld and continued emphasis on technological modernisation. 1. Overview of the 2023 Annual...

Imagen con la palabra IRPF

Mutualists: New Income Tax Refund Schedule and Controversy

Sun, November 01

The controversy stems mainly from the measure’s retroactive effect, uncertainty and the postponement of refunds—which may be delayed by several more years—as well as possible inconsistencies in...

Anagrama del Impuesto sobre el valor añadido

VAT in the Digital Age: Innovation, Cooperation and the Regulatory Framework for Future Taxation

Sun, November 01

The Digital Transformation of VAT: Administrative Cooperation, Electronic Notification and the Regulatory FrameworkIntroduction and regulatory contextDigital developments have revolutionised the way...

Key Tax Adviser Considerations for Business Restructuring

Sun, November 01

Taxation of Business Restructuring: Analysis of the Special Regime in Chapter VII of Title VII of the Corporate Income Tax Act 1. IntroductionBusiness restructuring transactions (mergers,...

Spain’s Failure to Implement the EU VAT Franchise Scheme: Another Blow to the Self-Employed

Sun, November 01

Spain’s Failure to Implement the EU VAT Franchise Scheme: Another Blow to the Self-Employed The situation faced by thousands of self-employed workers in Spain is a genuine tax scandal. While our...