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Spanish tax questions

Questions about separation

Tax Treatment of Compensation When a Separate-Property Regime Ends

Sun, November 01

A question put to Serapeum concerns the equal treatment of the community-property and separate-property matrimonial regimes. It relates to capital gains.How are cash payments or awards of property...

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Tax Treatment of Compensation Received for Compulsory Expropriation

Sun, November 01

Tax treatment and timing of compensation received for compulsory expropriationA transfer resulting from a compulsory expropriation gives rise to a capital gain or loss because it changes the taxpayer...

Botones con varios Impuestos

Capital Gains When a Taxpayer Ceases to Be a Spanish Tax Resident

Sun, November 01

When a taxpayer ceases to be a Spanish tax resident because of a change of residence, the positive difference between the market value and acquisition value of shares or interests in any entity owned...

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Tax Treatment of Amazon Vine Products under Spanish Personal Income Tax

Sun, November 01

Amazon Vine members may receive free samples of certain products sold on the platform in exchange for reviewing at least 80% of them.What is Amazon Vine?According to Amazon’s own description on its...

Sala de control de la Agencia Tributaria

Requesting a Payment Slip Does Not Interrupt the Limitation Period

Sun, November 01

A taxpayer’s request for a payment slip does not interrupt the limitation period for the Tax Administration’s right to collect tax debts under Article 68(2)(c) of the General Tax Law.When a taxpayer...

Fachada del Tribunal Supremo

The Principle of Full Tax Regularisation

Sun, November 01

The principle of full tax regularisation requires the Tax Administration to correct a taxpayer’s position both in the taxpayer’s favour and in the Administration’s favour.Among the most recent...

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Tax Pressure in Spain

Sun, November 01

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...

Tax Avoidance in Spain: Scale, Methods and Responses

Sun, November 01

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...

Tax Treatment of Redundancy Payments for Objective Dismissal

Sun, November 01

An objective-dismissal severance payment is exempt from personal income tax up to the mandatory amount for unfair dismissal (33 days’ salary per year worked), subject to a €180,000 cap. Any excess is...

How Foreign Life Annuities Are Taxed in Spain: Pension Income or Investment Income?

Sun, November 01

In Spain, the tax treatment of life annuities depends on their legal nature: payments from an insurance policy are investment income, not pension income.1. IntroductionThis article analyses the tax...