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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...

Taxation of the Digital Economy: A Major Legal Gap in Spain’s Tax System

Sun, November 01

Why many experts consider the taxation of the digital economy and virtual assets one of the biggest gaps in Spain’s tax system.1. IntroductionThe digital economy has radically changed how value is...

7 Tips for Facing a Tax Inspection

Sun, November 01

Facing a tax inspection with confidence calls for careful preparation and a preventive approach. These practical tips can help make the process safer and smoother:Organise and update your recordsKeep...

A Penalty That Violates the Principle of Proportionality: TEAC Case

Sun, November 01

TEAC ruling on the penalty under Article 171(One)(4) of the VAT Act1. Facts and procedural backgroundProceedings and procedural history:The case began with an appeal lodged on 30 August 2022 against...

Applying the Tax Treatment of Gratuitous Transfers

Sun, November 01

The dispute arose from a tax inspection that identified transfers of funds from a company linked to the taxpayer without valid economic or contractual justification. The Spanish Tax Agency classified...

The Breakdown of Bilaterality in Transfer Pricing Adjustments

Sun, November 01

This adjustment should, in principle, be made bilaterally—that is, both for the taxpayer taxed under Personal Income Tax (IRPF), such as a shareholder, and for the party taxed under Corporate Income...

Key Personal Income Tax Allowances and Deductions for Self-Employed Workers in Spain

Sun, November 01

Key Personal Income Tax Allowances and Deductions for Self-Employed Workers in Spain1. General Personal Income Tax reductions for self-employed workersa) Reduction for net income from business...

Why Other EU Countries Apply the VAT Small-Business Exemption and Spain Does Not

Sun, November 01

Why Other EU Countries Apply the VAT Small-Business Exemption and Spain Does NotAlthough other EU countries have implemented the VAT exemption scheme and Spain has not, despite sharing the EU legal...

Spain Faces EU Infringement Proceedings for Failure to Implement Key Directives

Sun, November 01

Spain Faces EU Infringement Proceedings for Failure to Implement Key DirectivesIntroduction: Spain and non-compliance with EU lawThe European Commission has opened infringement proceedings against...

Mandatory E-Invoicing in Spain: Digital Transformation or Tax Trap?

Sun, November 01

Mandatory E-Invoicing in Spain: Digital Transformation or Tax Trap?1. Introduction: technological progress or hidden tax surveillance?Electronic invoicing was originally intended to streamline...