Baker Tilly Spain
Close
Insights
Service
Category
Reset
Insights Tax
International double taxation on dividends: new Madrid High Court criterion in Personal Income Tax
Analysis of the new Madrid High Court ruling on international double taxation on dividends, its impact on tax deductions and foreign withholding taxes.
Teresa Martín Mar 24, 2026
Adobe Stock 948316070 1
Insights Tax and Legal
Foreign tax credit in Spanish Personal Income Tax (IRPF): how to calculate income earned abroad
Applying the foreign tax credit in Spanish Personal Income Tax (IRPF) is not always straightforward. The TEAC clarifies how to calculate income earned abroad and helps avoid errors that may lead to improper deductions.
Teresa Martín Mar 24, 2026
Adobe Stock 428837592
Insights Tax and Legal
New Convention between Spain and the Netherlands to avoid double taxation
Introduces key changes in international taxation, strengthens measures against aggressive tax planning, and redefines the treatment of certain investments.
Teresa Martín Mar 24, 2026
Adobe Stock 1775108400
Baker Tilly newsletter
Find out about the latest developments that could affect your business.
Insights Tax and Legal
The European Commission refers Spain to the CJEU for failing to adapt VAT changes affecting SMEs
Spain faces proceedings before the Court of Justice of the European Union for failing to timely adapt VAT changes directly impacting SMEs and their exemption regime.
Teresa Martín Mar 24, 2026
Adobe Stock 995495278 Editorial Use Only
Insights Labour 
Hospitalisation leave: when can it start according to the Supreme Court
The Supreme Court establishes that hospitalisation leave does not have to start on the first day, allowing greater flexibility in its application.
Dolors Vila Mar 20, 2026
Adobe Stock 273138760 2
Insights Tax
Repeal of RDL 2/2026: tax impact on Corporate Income Tax and VAT in Spain
Analysis of the repeal of RDL 2/2026 and its tax impact on Corporate Income Tax, VAT measures, and tax incentives for businesses in Spain.
Teresa Martín Mar 20, 2026
Adobe Stock 567936556
Insights Tax
Tax Control Plan 2026: AEAT priorities, tax risks and new compliance obligations
Spain’s 2026 Tax Control Plan strengthens tax control, digitalization and anti-fraud measures. Key insights on risks, compliance and new obligations for businesses.
Fernando Cuevas Mar 20, 2026
Adobe Stock 1837914855
Insights Tax
OECD Pillar Two update: Side-by-Side Package and new GloBE safe harbours
The OECD Side-by-Side Package introduces new Pillar Two safe harbours, including the Simplified ETR Safe Harbour and Substance-Based Tax Incentives Safe Harbour, aimed at simplifying GloBE compliance and strengthening legal certainty for multinational groups.
Pablo Pascual Garrido Mar 16, 2026
Adobe Stock 1715063791
Insights Labour 
Mandatory digital clocking in and out: what changes and how it affects companies
Discover how the new mandatory digital record-keeping will transform the recording of working hours, what the regulations require, the role of the Labour Inspectorate, and how companies should prepare.
Marta Moscardó Feb 18, 2026
Adobe Stock 352977326
Insights Labour 
Minimum wage increase (SMI) in 2026: how much will it rise and who will it affect?
The government approves an increase in the minimum wage. We tell you how much the minimum wage will increase, who it affects, and what changes will be made to contribution bases, domestic employment, and the agricultural sector for companies and workers.
Víctor Jiménez Feb 18, 2026
Adobe Stock 108918411
Insights Labour 
MEI and additional solidarity contribution in 2026: how they are calculated and how they affect payroll
Find out what the MEI or Intergenerational Equity Mechanism is and how it differs from the additional solidarity contribution. We analyze how they are calculated in 2026, who they affect, and what impact they have on contributions and payroll.
Cristina Charlez Feb 17, 2026
Adobe Stock 1134551262 1