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Insights Tax advice for businesses
The Constitutional Court rules on the method used to calculate corporate income tax prepayment for large companies
The Constitutional Court has dismissed the question of unconstitutionality regarding installment payments for corporate income tax by large companies, considering their calculation based on accounting results to be reasonable.
Isabel Robledillo Dec 1, 2025
Adobe Stock 223072733
Insights Tax
The DGT has clarified that remuneration received by a director registered under the self-employed regime is not subject to VAT
When does the sole administrator cease to be considered self-employed for VAT purposes? The latest interpretation by the Tax Authorities focuses on actual economic independence and distinguishes between remuneration for the position and other professional services that are taxable.
Isabel Robledillo Dec 1, 2025
Adobe Stock 163929749
Insights Transaction taxes Mergers and Acquisitions Due Diligence
The tax authorities may require due diligence reports on sales.
A recent ruling by the Central Economic-Administrative Court admits that the tax authorities may require a due diligence report in the sale of company shares, although its non-binding nature keeps the debate open on taxpayer guarantees.
Isabel Robledillo Dec 1, 2025
Adobe Stock 214611064
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Find out about the latest developments that could affect your business.
Insights Tax
Application of the joint Personal Income Tax - Wealth Tax limit to non-resident taxpayers
The Supreme Court allows the joint limit on wealth tax to be applied to non-residents by legal obligation, linking Article 31 of the LIP (Personal Income Tax Law) and the IRPF (Personal Income Tax).
Isabel Robledillo Dec 1, 2025
98 BUILDINGS
Insights International Taxation
Beckham Law: Tax Advantages for Expatriates and Professionals in Spain
Discover the advantages and disadvantages of the Beckham Law the special tax regime for employees relocated to Spain. Save on taxes with this incentive designed for foreign professionals.
Baker Tilly Jun 27, 2025
Adobe Stock 634110364
Insights International Taxation Global employment counselling
Belgium Introduces New Government Plans Impacting Global Mobility
Belgium introduces key reforms in labour law, expatriate taxation and a new capital gains tax. Find out how they will affect global mobility, business costs and compliance.
Por Audrey De Bevere, Baker Tilly (Netherlands) Apr 24, 2025
Adobe Stock 261470393
Insights Tax
Deduction for donations to non-profit entities in corporate income tax and VAT
Conoce los beneficios fiscales de la Ley 49/2002 para donaciones a entidades sin fines de lucro.
Marcela González Nov 11, 2024
106384764 xl
Insights International Taxation
EU Deforestation Regulation (EUDR)
Baker Tilly Países Bajos Nov 6, 2024
47 AERIAL
Insights Tax
The Supreme Court establishes the non-retroactive deductibility of expenses in Corporate Tax
Discover the New Supreme Court Doctrine on the Retroactive Deductibility of Expenses in Corporate Tax!
Marco Fernández Jun 3, 2024
Adobe Stock 822413566 1
Insights Tax
How Lack of Statutory Provision Affects Tax Deductions
The Supreme Court admits the tax deductibility of directors' remuneration even when there is no provision in the articles of association.
Marco Fernández Jun 3, 2024
Adobe Stock 311311931
Insights Tax
Compatibility of Management and Labour Functions in Family Businesses
TEAC clarifications on the requirement of an employed person for the family business exemption in the IP and ISD.
Marco Fernández Jun 3, 2024
Kantoor beweging