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New Model 185 (2026): A Revolution in Reporting Social Security Contributions by Members and Mutual Society Members

Sun, November 01

IntroductionIn Spanish taxation and the tax monitoring of social security contributions, it is important to understand the recent approval of the new information return, Model 185 — “Monthly...

Spain Keeps Its Wealth Tax: Practical Effects Compared with France, Italy, Portugal, Belgium, Switzerland and Norway

Sun, November 01

Spain Keeps Its Wealth Tax: Practical Effects Compared with France, Italy, Portugal, Belgium, Switzerland and NorwaySpain, together with Norway and Switzerland, is one of the few European countries...

Taxing Rental Income You Never Receive: The Landlord’s New Tax Burden

Sun, November 01

“Taxing Income You Never Receive: The Landlord’s New Tax Burden”The Central Economic-Administrative Tribunal (TEAC) has sparked controversy with a recent decision requiring landlords to declare...

Artificial Intelligence and Spain’s Tax Agency: Tax Revolution or Technological Mirage?

Sun, November 01

AI and taxation in Spain: what is really changing (and what is hype)You do not need AI just because it is fashionable; you need clean data, processes and criteria. The Spanish Tax Agency (AEAT) is...

New €340 Income Tax Deduction for Low-Income Employees in 2025

Sun, November 01

The Government has approved Law 5/2025 of 24 July, published in the Official State Gazette (BOE), introducing a new Personal Income Tax (IRPF) deduction for low-wage employees.What does the measure...

TEAC Allows Mortgage Repayment Deduction After Selling a Main Home

Sun, November 01

New TEAC doctrine: The deduction for a main home can also cover mortgage repayment after its saleThe Central Economic-Administrative Tribunal (TEAC), which is part of Spain’s Tax Agency (AEAT),...

Zero VAT: A Direct Blow to the Self-Employed and Microbusinesses

Sun, November 01

Spain Gives Up on the VAT Exemption: A Missed Opportunity for the Self-Employed and Microbusinesses1. What EU law allows—and Spain has chosen not to useCouncil Directive (EU) 2020/285 reformed the...

Verifactu on Hold: Necessary Moratorium or Blow to Legal Certainty?

Sun, November 01

Verifactu on hold: relief for some, frustration for othersThe government has again changed a central measure in its anti-fraud reform: mandatory use of Verifactu, the new invoicing software system. A...

Record Number of Appeals Against Spain’s Tax Agency: A Structural Tax Conflict for the Self-Employed

Sun, November 01

When challenging the Tax Agency becomes routine: a record number of disputes involving the self-employedIn 2023, administrative tax appeals against Spain’s Tax Agency reached a record 239,177 cases...

Supreme Court Rejects Automatic 3% Depreciation: Lower Income Tax When Selling Rental Property

Sun, November 01

Supreme Court Rejects Automatic 3% Depreciation: Lower Income Tax When Selling Rental PropertyFor years, many self-employed people and small landlords paid personal income tax on artificially...