• English
  • Español

Other

The Supreme Court Ends the “Third Shot”: Clear Limits on Spain’s Tax Inspectors

Sun, November 01

The Supreme Court Ends the “Third Shot”: Clear Limits on Spain’s Tax InspectorsIn a major tax-law ruling, the Spanish Supreme Court (Third Chamber, Second Section) has set clear limits on the Tax...

“Actio Nata” and Tax Refunds After Acquittal: A Supreme Court Shift in the Taxpayer’s Favor

Sun, November 01

“Actio nata” and Tax Refunds After Acquittal: A Supreme Court Shift in the Taxpayer’s FavorThe Spanish Supreme Court’s Third Chamber has established an important practical and legal doctrine on the...

Company Ownership Transparency and the Commercial Register: The Public Integrity Bill and Its Impact on Spanish Limited Companies

Sun, November 01

Company Ownership Transparency and the Commercial Register: Legal Analysis of the Public Integrity Bill and Its Impact on Spanish Limited Companies1. IntroductionThe Council of Ministers has approved...

When Compliance with the Law Is No Longer Enough

Sun, November 01

When Compliance with the Law Is No Longer Enough: An Uncomfortable Reflection on Spain’s Tax SystemFor many years, the basic principle of tax law was relatively easy to explain to a client: if a...

Spain, VAT for the Self-Employed and the EU Directive the State Has Yet to Implement

Sun, November 01

Spain, VAT for the Self-Employed and the EU Directive the State Has Yet to ImplementFor months, a claim has been repeated that calls for a more precise legal explanation: that the European Union...

The Real Tax Risk for High-Net-Worth Individuals in Spain: Coherence, Not Just the Rules

Sun, November 01

High-Net-Worth Taxation in Spain in 2026: The Real Risk Is No Longer the Rules, but CoherenceIntroductionIn recent years, a recurring idea has taken hold among taxpayers with substantial wealth: that...

Spain’s Tax Agency Steps Up Scrutiny of Loans Between Family Members: Tax Risks and How to Avoid Reassessment

Sun, November 01

Spain’s Tax Agency Steps Up Scrutiny of Loans Between Family Members: Tax Risks and How to Avoid ReassessmentIn recent months, a significant shift has taken shape in the Spanish Tax Agency’s approach...

Spanish Supreme Court: Cost Recharges Without a Profit Margin and VAT Deduction

Sun, November 01

The Supreme Court accepts the State’s position: recharging costs without a profit margin does not, by itself, prevent VAT deductionThe Spanish Supreme Court has upheld Porcelanosa Grupo AIE’s appeal...

From €50,000 to €250,000 in Turnover: How Spain’s Personal Income Tax Scales for the Self-Employed

Sun, November 01

Many self-employed professionals in Spain focus on growing their turnover. More clients, more activity and a stronger market position are usually positive signs. Yet some discover a tax reality only...

Spain’s Tax System Is Not Just High-Tax: It Is Exceptionally Complex

Sun, November 01

Spain probably has one of Europe’s most complex tax systems—and that is not only because of its tax burden.The real complexity comes from several layers operating at once: national and regional rules...