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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 Peñín Aláez Apr 24, 2026
Adobe Stock 1873161642 1
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 Peñín Aláez Apr 24, 2026
Adobe Stock 808482241 1
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 Peñín Aláez Apr 24, 2026
Adobe Stock 619508170
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Find out about the latest developments that could affect your business.
Insights Tax
VAT pro-rata according to the TEAC and limits for its modification outside the deadline
The TEAC clarifies that VAT pro-rata cannot be modified outside the filing deadline and sets criteria for the treatment of real estate transactions in its calculation.
Manuel Peñín Aláez Apr 23, 2026
150 BUILDINGS
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
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
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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
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