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Tax Agency

Does Filing Your Tax Return Late Delay Your Refund?

Sun, November 01

Does the Tax Agency take longer to issue a refund if you file your tax return near the deadline?Technical answer: No. The filing date does not determine the order of refunds.Legal basisUnder Article...

Family Holding Company and the Tax Agency: The Supreme Court Limits When the FEAC Regime Can Be Denied

Sun, November 01

The Supreme Court curbs the Tax Agency: setting up a holding company to save tax is not enough to forfeit the tax regimeDoes setting up a holding company to obtain tax advantages amount to fraud?The...

Methods Used to Detect Tax Fraud

Sun, November 01

The Spanish Tax Agency (AEAT) combines advanced technology, traditional inspections and international cooperation to combat tax fraud. Digitalisation and the use of Big Data and artificial...

Sophisticated Tax Avoidance Strategies in Spain

Sun, November 01

Tax avoidance in Spain has evolved into sophisticated strategies combining financial engineering, international structures and the exploitation of legal loopholes. To combat these practices, the...

A Penalty That Violates the Principle of Proportionality: TEAC Case

Sun, November 01

TEAC ruling on the penalty under Article 171(One)(4) of the VAT Act1. Facts and procedural backgroundProceedings and procedural history:The case began with an appeal lodged on 30 August 2022 against...

Economic-Administrative Appeals: A Growing Share of Decisions in Taxpayers’ Favour

Sun, November 01

The 2023 Report of the Economic-Administrative Tribunals: More Claims Resolved and a Higher Rate of Decisions in Taxpayers’ FavourThe 2023 Report of the Economic-Administrative Tribunals (TEA)...

“Tax Agency Against the People”: Alleged Tax Abuse Beyond the Beckham Law

Sun, November 01

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

Spain’s Tax Agency Under Scrutiny: Alleged Abuses, International Complaints and a Structure That Erodes the Rule of Law

Sun, November 01

Spain’s Tax Agency Under Scrutiny: Alleged Abuses, International Complaints and a Structure That Erodes the Rule of Law1. The Tax Agency’s approach: revenue collection over the rule of lawFor years,...

Full Tax Regularisation: Key Analysis for Tax Advisers

Sun, November 01

Technical Analysis of the Full Tax Regularisation Principle after Supreme Court Judgment 1184/20231. Introduction: What is full tax regularisation?The principle of full tax regularisation means that...

Supreme Court Strikes Down Disproportionate Tax Penalties: A Shift in Case Law

Sun, November 01

Supreme Court Strikes Down Disproportionate Tax Penalties: A Shift in Case LawIntroductionA recent Supreme Court judgment handed down in June 2025 marks a turning point in tax penalty law. The Court...