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Tax Agency

Spain’s Tax System Is Not Just High-Tax: It Is Exceptionally Complex

Sun, November 01

Spain probably has one of Europe’s most complex tax systems—and that is not only because of its tax burden.The real complexity comes from several layers operating at once: national and regional rules...

Autónomo en el mundo digital

Self-Employed Workers and Digital Tax Compliance: How to Simplify Your Tax Admin

Sun, November 01

Many small self-employed workers have managed their tax paperwork as best they could: PDFs, receipts in a wallet, business and personal payments mixed together, documents sent to an adviser by...

Imagen de la residencia fiscal en España

Shakira, the Beckham Law and Tax Residence: Spain’s Test of International Tax Certainty

Sun, November 01

Shakira, the Beckham Law and Tax Residence: Spain’s Test of International Tax CertaintyShakira’s recent court victory against the Spanish Tax Agency for the 2011 tax year has reopened one of Spain’s...

Spain’s 2026 Tax Checks: More Data on Cards, Bizum, Accounts and Cryptoassets

Sun, November 01

For years, the claim that “the Spanish Tax Agency is going to monitor Bizum” has been repeated without enough nuance. The key change planned for 2026 is not that Bizum itself becomes taxable. A...

Taxing an Inheritance Before It Can Be Accepted: The Supreme Court Requires Income Tax on Income Earned by an Undivided Estate

Sun, November 01

The Spanish Supreme Court’s Judgment 833/2026 holds that a person named as an heir for a future date must report income allocated from an undivided estate, even before taking ownership or being able...

The TEAC annuls a tax assessment issued before the taxpayer’s submissions were considered

Sun, November 01

The TEAC annuls a tax assessment issued before the taxpayer’s submissions were consideredThe risk of tax becoming time-barred does not allow the Tax Agency to curtail a taxpayer’s right to be heard....

Can the Tax Agency check VAT credits from years that are already time-barred?

Sun, November 01

Can the Tax Agency check VAT credits from years that are already time-barred?The fact that four years have passed does not necessarily mean that the Tax Agency can no longer look back.The Supreme...

The Tax Agency cannot bypass shareholders and go straight after the director of a dissolved company

Sun, November 01

The Supreme Court says the Tax Agency must pursue successor shareholders before transferring a dissolved company's tax debts to its directorThe Supreme Court has set an important limit on the...

New 2026 income tax deduction for low-wage workers: who qualifies?

Sun, November 01

The Tax Agency cuts income tax for low-paid workers in 2026: who can claim the new deduction? A new deduction to prevent the increase in the minimum wage from raising income taxThe 2026 increase...

A tax inspection may open the door to other tax years: the Supreme Court endorses incidental findings by the Tax Agency

Sun, November 01

The Tax Agency may use material found during a search to assess tax years that were not initially under inspection, provided the discovery was genuinely incidental and the required safeguards are...