• English
  • Español

Tax Agency

Supreme Court Rules Tax Agency Cannot Resume Inspection Too Early

Sun, November 01

Supreme Court Rules Tax Agency Cannot Resume Inspection Too EarlyThe Supreme Court’s order of 18 July 2025 upheld an application to annul a decision, in a ruling that could mark a turning point in...

Regional Tax Dumping: Tax Inequality Disguised as Autonomy

Sun, November 01

Regional Tax Dumping: Legitimate Autonomy or Institutionalised Inequality?The recent escalation of tax measures in regions such as Madrid and Andalusia—near-total relief from Wealth Tax and...

New Model 185 (2026): A Revolution in Reporting Social Security Contributions by Members and Mutual Society Members

Sun, November 01

IntroductionIn Spanish taxation and the tax monitoring of social security contributions, it is important to understand the recent approval of the new information return, Model 185 — “Monthly...

New €340 Income Tax Deduction for Low-Income Employees in 2025

Sun, November 01

The Government has approved Law 5/2025 of 24 July, published in the Official State Gazette (BOE), introducing a new Personal Income Tax (IRPF) deduction for low-wage employees.What does the measure...

Verifactu on Hold: Necessary Moratorium or Blow to Legal Certainty?

Sun, November 01

Verifactu on hold: relief for some, frustration for othersThe government has again changed a central measure in its anti-fraud reform: mandatory use of Verifactu, the new invoicing software system. A...

Record Number of Appeals Against Spain’s Tax Agency: A Structural Tax Conflict for the Self-Employed

Sun, November 01

When challenging the Tax Agency becomes routine: a record number of disputes involving the self-employedIn 2023, administrative tax appeals against Spain’s Tax Agency reached a record 239,177 cases...

Supreme Court Rejects Automatic 3% Depreciation: Lower Income Tax When Selling Rental Property

Sun, November 01

Supreme Court Rejects Automatic 3% Depreciation: Lower Income Tax When Selling Rental PropertyFor years, many self-employed people and small landlords paid personal income tax on artificially...

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...

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...