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Tax Agency

You sell a home you own separately and buy the next one under Spain’s community-property regime (gananciales): beware of reinvestment relief

Sun, November 01

You sell your separately owned home and buy the next one as community property: beware of the reinvestment reliefA person sells their main residence, which they owned exclusively, and uses all the...

The Tax Agency cannot undo a holding company’s tax treatment without substantiating abuse: the TEAC redraws the limits of business restructurings

Sun, November 01

The Tax Agency cannot undo a holding company’s tax treatment without substantiating abuse: the TEAC redraws the limits of business restructuringsThe TEAC Decision of 8 October 2026, RG 00/00417/2023...

The Tax Agency cannot presume fraud from accounting errors: the TEAC limits the most serious penalties

Sun, November 01

The Tax Agency cannot presume fraud from accounting errors: the TEAC limits the most serious penaltiesIncorrect accounting does not necessarily amount to tax fraud. Even where irregularities are...

The TEAC annuls a €264,504 tax-liability referral: liability in a chain

Sun, November 01

The TEAC annuls a €264,504 tax-liability referral: liability in a chainA taxpayer receives a tax-liability referral for €264,504.34. The Tax Agency considers that she helped conceal her spouse’s...

The TEAC may reject forgotten tax deductions even while the time limit to use them is still open

Sun, November 01

The TEAC may reject forgotten tax deductions even while the time limit to use them is still openA company discovers that it was entitled to a Spanish Corporate Income Tax deduction for earlier tax...

Drawing of various cryptocurrencies

What is the way to deal with cryptocurrency taxes?

Mon, January 03

How does the whole tax process work? Crypto and Bitcoin have undoubtedly diverted the public’s attention in recent years. Governments are interested in the blockchain, which is the sphere’s...

Fachada del Tribunal Supremo

The tax authorities cannot carry out a search without a duly justified reason

Wed, November 11

The Chamber annuls a court order authorizing the request of the Inland Revenue to enter the domicile of a company based on the fact that it had paid taxes below the average for the sector, which...

Finger pressing the transfer button on a keyboard

Is there a donation between spouses by transfer between bank accounts?

Thu, May 28

Is a large bank transfer from an account held by one spouse to an account held by the other spouse considered as a donation and subject to tax ? A transfer between spouses can be considered a...

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Customer credit seizure due diligence is received

Wed, February 28

Customer credit garnishment due diligence has been receivedIn the event that there was no contract of any kind that regulates the commercial relationship or exchange effects in progress with the...

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Increase of productivity bonus for AEAT employees

Wed, February 28

Fuentes: Expansión and  CCOOThe Tax Agency has closed an agreement with the unions that raises the bonus for productivity linked to VAT collection.The increase is close to 38% if a gross VAT...