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TSJ Madrid on primary residences under the Beckham regime
The High Court of Justice of Madrid confirms that the primary residence of taxpayers under the Beckham regime does not generate imputed real estate income, by applying the referral in Article 85 of the Personal Income Tax Law to expatriate workers.
Isabel Robledillo Dec 1, 2025
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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
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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
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Find out about the latest developments that could affect your business.
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Insights Tax
The DGT has clarified that remuneration received by a director registered under the self-employed regime is not subject to VAT
Isabel Robledillo Dec 1, 2025
98 BUILDINGS
Insights Tax
Application of the joint Personal Income Tax - Wealth Tax limit to non-resident taxpayers
Isabel Robledillo Dec 1, 2025
411 PEOPLE
Insights Labour 
Eight-week parental leave: National High Court judgment of 30/09/2025, remuneration and effects for companies and workers
Ana Ascanio Oct 24, 2025
20 PLS
Insights Tax and Legal
CJEU rulings on VAT and transfer pricing: impact on European businesses
Baker Tilly Portugal Mª Ángeles Mariñas Oct 22, 2025
16 PS
Insights Tax and Legal
New regulations on working time recording: key implications for companies
África Vázquez García Oct 21, 2025
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Insights Sustainability (ESG)
AIPI y Ley 2/2023: protección del informante y canal de denuncias obligatorio
Sep 23, 2025
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Insights Tax and Legal
CJEU and Work–Life Balance: Companies Must Adapt Work for Employees with Disabled Family Members
Yaiza Cuevas Trigo Sep 15, 2025
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Insights Tax and Legal
Supreme Court Ruling on Transfer Pricing and Cash Pooling Systems
Mª Ángeles Mariñas Sep 2, 2025
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