The perception that Spain imposes an excessive tax burden is common among some groups of individuals and businesses, who consider the country’s tax system too onerous, intrusive or unfair. Several...
Serapeum Expert System is an online tax advice platform that provides fast, accurate answers to tax questions in Spain. Using artificial intelligence algorithms, it emulates the decision-making...
Tax avoidance in Spain is a significant phenomenon that affects tax revenue and fairness in the tax system. It involves the use of legal strategies by companies and individuals to minimise their tax...
The rise of Non-Resident Income Tax and the controversy over the Beckham Law: scrutiny, criticism and challenges for tax advisersIntroductionNon-Resident Income Tax (IRNR) is at the centre of two tax...
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...
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...
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...
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...
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...
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...
