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Júlia Tax Answer

Applying the Main-Home Rental Deduction on a Tax Return

Sun, November 01

Applying the Main-Home Rental Deduction on a Tax ReturnDeduction for renting a main homeWithout prejudice to any rules approved by each Autonomous Community, from 1 January 2008 taxpayers could...

House in the palm of a hand

Tax Return: Applying the Main-Home Reinvestment Exemption

Sun, November 01

Exemption for reinvestment in a main homeCapital gains realised on the transfer of a taxpayer’s main home may be exempt if the full amount obtained is reinvested, in one or more transactions, within...

Imagen del depósito de criptoactivos

Tax Treatment of Cryptocurrency Staking Rewards in Spain

Sun, November 01

Strictly speaking, “staking” is a consensus mechanism used to validate and create blocks, as an alternative to mining. It is used on some blockchain networks and is known as “proof of stake” or, more...

Bitcoins dentro de una Hucha de cristal

Tax Treatment of Cryptocurrency Airdrops under Spanish Personal Income Tax

Sun, November 01

An airdrop is a promotional strategy used to raise awareness of a project by distributing new cryptoassets to users free of charge. It may sometimes require users to take part in promotional...

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...

Mano de una persona dando monedas a otra

Acquisition Value in a Gift of Bare Ownership by the Donor

Sun, November 01

How to calculate the donor’s acquisition value when gifting bare ownershipThis post explains how to determine the acquisition value of real estate when calculating a possible capital gain or loss for...

Tax Changes for 2025

Sun, November 01

As of 1 January 2025, Spain is introducing a number of tax changes affecting both individuals and businesses. The main changes are outlined below.Personal Income Tax (IRPF)Higher income threshold for...

Fachada del Tribunal económico administrativo central

Administrative Tax Appeals: The Share of Successful Claims Is Rising

Sun, November 01

The TEA’s 2023 Annual Report shows a marked rise in appeals and decisions, a higher rate of claims upheld and continued emphasis on technological modernisation. 1. Overview of the 2023 Annual...

“Tax Agency Against the People”: Is Spain’s AEAT Serving the Rule of Law or Revenue at Any Cost?

Sun, November 01

“Tax Agency Against the People”: a pattern of tax abuse extending beyond inbound workers?The report “Tax Agency Against the People: Spain and the Beckham Law”, prepared by international law firm...

The Rise of Non-Resident Income Tax and the Beckham Law Controversy

Sun, November 01

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...