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Cadastral Reference Value: Tax Neutrality or a Hidden Revenue-Raising Tool?

Sun, November 01

Cadastral Reference Value: Tax Neutrality or a Hidden Revenue-Raising Tool?A critical review of Spain’s latest major tax controversy (2022–2025)1. Origins and legal natureThe cadastral reference...

Tax, Accounting and Legal Analysis of Selling 100% of a Property-Holding SLU

Sun, November 01

Tax, Accounting and Legal Analysis of Selling 100% of a Property-Holding SLUMain risks, transaction strategies and final legal recommendations1. Valuing a company that owns real estatea) Accounting...

When Can You Claim a Loss from a Company in Insolvency? DGT Ruling V0308-25

Sun, November 01

When Can You Claim a Loss from a Company in Insolvency? DGT Ruling V0308-25Context and practical relevanceAccording to binding ruling V0308-25, issued by the Directorate General for Taxes (DGT) on 17...

Taxation of NFTs in Spain: Opportunities and Disadvantages Compared with Europe

Sun, November 01

Taxation of NFTs in Spain: an opportunity or a disadvantage compared with Europe?In February 2025, the Directorate-General for Taxes (DGT) set out its approach to the taxation of NFTs in Spain in...

DGT Tightens VAT Treatment of Management Services Provided by Companies

Sun, November 01

The DGT tightens its approach to management services: companies brought within the scope of VATA recent binding ruling by the Directorate-General for Taxes (DGT) has introduced a controversial nuance...

Room Rentals and Main-Residence Status: Recent Case Law and Tax Consequences

Sun, November 01

Room rentals and main-residence status: recent case law and tax consequencesThe growth of room rentals has raised an increasingly important legal question: can a rented room qualify as the tenant’s...

Tax Treatment of Compensation for Objective Dismissal in Spain

Sun, November 01

Tax treatment of compensation for objective dismissal: IRPF exemption and statutory limitsThe tax treatment of dismissal compensation under Spanish Personal Income Tax (IRPF) has been the subject of...

Taxation in Spain of Foreign Life and Pension Annuities

Sun, November 01

The tax treatment of foreign life annuities in Spain depends on their legal nature: they are taxed as investment income when they arise from an insurance contract, rather than as a pension.1....

Economic-Administrative Appeals: A Growing Share of Decisions in Taxpayers’ Favour

Sun, November 01

The 2023 Report of the Economic-Administrative Tribunals: More Claims Resolved and a Higher Rate of Decisions in Taxpayers’ FavourThe 2023 Report of the Economic-Administrative Tribunals (TEA)...

Mutualistas: New Personal Income Tax Refund Calendar and Controversy

Sun, November 01

The controversy over the new repayment system centres on its retroactive effect, uncertainty and delayed refunds, which may be postponed for several years, as well as inconsistencies in...