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Insights Tax
Shakira Defeats the Spanish Tax Authorities and Redefines the Evidence Required to Establish Tax Residence
Spain’s National Court questions the evidence used by the tax authorities to prove that an individual is a tax resident in Spain.
Marcela Gonzalez Jul 17, 2026
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Insights Tax
Mandatory electronic invoicing in Spain 2026
Royal Decree 238/2026 sets out Spain's mandatory electronic invoicing rules. Learn the deadlines, obligations, and how it interacts with SII and VeriFactu.
Marcela González Jul 16, 2026
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Insights Tax
DGT reinforces deductibility of directors' remuneration
In Binding Ruling V2472-06, the DGT confirms that directors' remuneration deductibility under Corporate Income Tax depends on real services rendered, proper accounting records, and adequate corporate documentation.
Marcela González Jul 16, 2026
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Baker Tilly newsletter
Find out about the latest developments that could affect your business.
Insights Tax
The CJEU Clarifies When Transfer Pricing Adjustments Are Subject to VAT
The CJEU finds that certain intragroup adjustments may be subject to VAT when they remunerate specific services between related companies.
Marcela González Jul 16, 2026
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Insights Tax
The Supreme Court Limits the Use of Transfer Pricing Against the Tax Authorities
A key ruling for companies undergoing restructuring: transfer pricing only applies between companies within the same group and cannot be used to deny tax deductibility of expenses incurred with third parties.
Adria Lizondo Jun 29, 2026
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Insights Tax
Can the Spanish Tax Agency fine you if you incorrectly reported your foreign income?
The Supreme Court clarifies when the Spanish Tax Agency cannot fine taxpayers who applied the exemption certified by their employer while working abroad, even if it was later found not to apply.
Adria Lizondo Jun 29, 2026
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Insights Tax
Spanish Tax Agency Updates VAT and VERI*FACTU Guidance: Third-Party Invoicing and Marketplace Models
Spain's AEAT updates its INFORMA entries on VAT and VERI*FACTU. We analyse binding ruling V0650-26 and its impact on third-party invoicing in marketplaces and RRSIF compliance.
Adrià Lizondo Jun 29, 2026
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Insights Transfer Pricing
OECD reviews transfer pricing rules for intra-group services: what multinationals need to know
The OECD has launched a public consultation to revise its transfer pricing guidance on intra-group services (Chapter VII). Find out what changes for the benefit test, low value-adding services and documentation requirements for multinational groups.
Adrià Lizondo Jun 29, 2026
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Insights Tax advice for businesses
Capital gains exemption in Corporate Tax applicable to earn-out in share sale transactions
Key insights on capital gains exemption, Corporate Tax Spain, and the earn-out taxation in share transfer transactions based on Spanish Tax Authorities criteria.
Toni Sánchez Apr 28, 2026
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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.
Apr 24, 2026
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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.
Apr 24, 2026
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