Corporate income tax instalments: Spain’s Supreme Court confirms the Budget Act can change them
Few things disrupt a company’s cash flow like a change to corporate income tax instalment payments. These are advance payments […]
Month: August 2026
Sold your home and reinvested? Spain’s TEAC confirms the capital gains exemption is your right, not a box you missed
If you sell your main residence in Spain and put the money into buying another one, the capital gain can […]
Sole Trader or Limited Company: Why More Businesses Are Making the Switch
Your personal assets, protected The most important difference between operating as a sole trader (autónomo) and through a Spanish Limited […]
What the reduced 15% rate is, and who benefits
When you set up a Spanish Limited Company (Sociedad Limitada, or SL) from scratch, the law gives you a tax […]
What the ZEC is, and why the deadline matters now
The Zona Especial Canaria (ZEC) is a low-tax regime that lets companies operating within its scope pay just 4% Corporate […]
Imports of petroleum and petroleum-refining products are taxed at the specific 1% rate, even when blended with biofuels
A decree that reshapes IGIC, AIEM and fuel taxation The Canary Islands Government has published Decree-Law 5/2026, of 27 July, […]
Non-residents in Spain: the TEAC shuts the door on the €2,000 deduction under the non-resident income tax
What the TEAC has ruled One of the trickiest aspects of Spanish tax rules for non-residents is that many provisions […]
When the tax authorities take too long: Spain’s National Court sets limits on RIC inspections
What the National Court ruled The Reserve for Investments in the Canary Islands (RIC) is one of the most widely […]
Selling property in Spain as a non-resident? Here’s what the tax authorities withhold (and what you can get back)
The 3% your buyer must withhold Selling a home, a commercial unit, or any other property in Spain when you […]
Wildfires: the procedural and insolvency measures in Royal Decree-Law 20/2026
A legal response to an exceptional situation The wildfires that this summer have forced evacuations, confinements and access restrictions across […]