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Spain’s Tax Agency Under Scrutiny: Alleged Abuses, International Complaints and a Structure That Erodes the Rule of Law

Sun, November 01

Spain’s Tax Agency Under Scrutiny: Alleged Abuses, International Complaints and a Structure That Erodes the Rule of Law1. The Tax Agency’s approach: revenue collection over the rule of lawFor years,...

Supreme Court Eases Access to Reduced VAT on Homes

Sun, November 01

The Supreme Court has relaxed the requirements for applying the 10% reduced VAT rate to the purchase of buildings intended to serve as a main residence, helping to improve access to housing and...

Inheritance Tax When an Inheritance Is Subject to a Suspensive Condition

Sun, November 01

This article examines the taxation of an inheritance under Spain’s Inheritance and Gift Tax (ISD) when it is subject to a suspensive condition. It explains when the tax becomes chargeable, 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...

Full Tax Regularisation: Key Analysis for Tax Advisers

Sun, November 01

Technical Analysis of the Full Tax Regularisation Principle after Supreme Court Judgment 1184/20231. Introduction: What is full tax regularisation?The principle of full tax regularisation means that...

Supreme Court Clarifies Personal Income Tax on Sales of Company Shares

Sun, November 01

Tax Clarity: Supreme Court Defines the Valuation of Capital Gains on the Sale of Company SharesIn Judgment 1735/2024 of 30 October 2024, the Supreme Court established an important case-law criterion...

Supreme Court Strikes Down Disproportionate Tax Penalties: A Shift in Case Law

Sun, November 01

Supreme Court Strikes Down Disproportionate Tax Penalties: A Shift in Case LawIntroductionA recent Supreme Court judgment handed down in June 2025 marks a turning point in tax penalty law. The Court...

Supreme Court Rules Tax Agency Cannot Resume Inspection Too Early

Sun, November 01

Supreme Court Rules Tax Agency Cannot Resume Inspection Too EarlyThe Supreme Court’s order of 18 July 2025 upheld an application to annul a decision, in a ruling that could mark a turning point in...

Online-Only Tax Returns: Modernisation or Digital Exclusion?

Sun, November 01

Online-Only Tax Returns: Modernisation or Digital Exclusion?The announcement that, from 2026, personal income tax (IRPF) returns may only be filed online has sparked intense debate in tax and social...

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...