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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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Insights
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
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
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 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 Labour 
Eight-week parental leave: National High Court judgment of 30/09/2025, remuneration and effects for companies and workers
Analysis of the National High Court judgment (30/09/2025) on the eight-week parental leave: unpaid nature, Directive 2019/1158, practical impacts and next steps in case law.
Ana Ascanio Oct 24, 2025
411 PEOPLE
Insights Tax and Legal
CJEU rulings on VAT and transfer pricing: impact on European businesses
The CJEU strengthens the link between transfer pricing and VAT, ruling that certain intra-group adjustments may constitute supplies of services subject to VAT.
Baker Tilly Portugal Mª Ángeles Mariñas Oct 22, 2025
20 PLS
Insights Tax and Legal
New regulations on working time recording: key implications for companies
The new regulations on digital recording of working time will require companies to implement more stringent systems, with remote access, an internal protocol and training.
África Vázquez García Oct 21, 2025
16 PS
Insights Sustainability (ESG)
AIPI y Ley 2/2023: protección del informante y canal de denuncias obligatorio
La AIPI entra en funcionamiento como autoridad clave de la Ley 2/2023, reforzando la protección del informante, el canal de denuncias y la lucha contra la corrupción empresarial.
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
CJEU rules that companies must make reasonable accommodations for employees with children with disabilities.
Yaiza Cuevas Trigo Sep 15, 2025
Adobe Stock 548102491 1
Insights Tax and Legal
Supreme Court Ruling on Transfer Pricing and Cash Pooling Systems
Discover the 2025 Supreme Court ruling on transfer pricing and cash pooling. Learn key criteria on interest rates, intra-group loans, and tax documentation for corporate groups.
Mª Ángeles Mariñas Sep 2, 2025
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