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Baker Tilly News
Events
Insights
Insights
Tax
Spanish DGT limits main residence tax exemption for non-resident over-65 sellers
The Spanish DGT clarifies the over-65 home sale exemption and its limits for non-resident taxpayers, analysing IRPF vs non-resident tax and capital gains taxation in Spain.
Manuel PeñÃn Aláez
Apr 24, 2026
Insights
Tax
Public CbCR in Spain: ICAC guidance, deadlines and compliance for multinational groups
Overview of public CbCR in Spain and ICAC guidance, focusing on multinational groups, reporting obligations, and publication deadlines under EU regulations.
Manuel PeñÃn Aláez
Apr 24, 2026
Insights
Tax
Tax treatment of rent-back transactions with purchase option according to the DGT
The Spanish Tax Authorities (DGT) clarify when sale and leaseback transactions are treated as financing and do not generate taxable income for Corporate Income Tax purposes.
Manuel PeñÃn Aláez
Apr 24, 2026
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Insights
Tax
VAT pro-rata according to the TEAC and limits for its modification outside the deadline
Manuel PeñÃn Aláez
Apr 23, 2026
Insights
Tax
International double taxation on dividends: new Madrid High Court criterion in Personal Income Tax
Teresa MartÃn
Mar 24, 2026
Insights
Tax and Legal
Foreign tax credit in Spanish Personal Income Tax (IRPF): how to calculate income earned abroad
Teresa MartÃn
Mar 24, 2026
Insights
Tax and Legal
New Convention between Spain and the Netherlands to avoid double taxation
Teresa MartÃn
Mar 24, 2026
Insights
Tax and Legal
The European Commission refers Spain to the CJEU for failing to adapt VAT changes affecting SMEs
Teresa MartÃn
Mar 24, 2026
Insights
Labour 
Hospitalisation leave: when can it start according to the Supreme Court
Dolors Vila
Mar 20, 2026
Insights
Tax
Repeal of RDL 2/2026: tax impact on Corporate Income Tax and VAT in Spain
Teresa MartÃn
Mar 20, 2026
Insights
Tax
Tax Control Plan 2026: AEAT priorities, tax risks and new compliance obligations
Fernando Cuevas
Mar 20, 2026
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