Forms 720 and 721 in 2026: Essential Filing Duties, Asset Valuation Rules and Year‑End Data Requirements
Who must file, how each asset is valued, when a further return becomes due, and what information is worth gathering […]
Month: September 2026
Spain Confirms Tax-Neutral Path for Moving Family Property Co‑Ownerships into a Newco
Many family-owned property arrangements start life as a simple co-ownership structure — a “comunidad de bienes” — set up to […]
Combining a pension with continued work is no longer unusual in Spain
Combining a pension with continued work is no longer unusual in Spain — but until now, it raised almost as […]
What the Tax Authorities Say — and Why Not Everyone Agrees
You sell a property, settle the municipal capital gains tax — the IIVTNU, Spain’s tax on the increase in value […]
Spanish non-resident tax rules provide, for certain non-residents, an exemption on interest earned in Spain.
If you’re a foreign investor earning interest in Spain, one question could decide whether the Spanish tax authorities apply withholding […]
Penalising Sick Leave in Incentive Schemes: Where Employers Draw the Line
Almost every company running an incentive scheme has at some point considered tying it to attendance. The logic looks unimpeachable: […]
Heat waves: Practical reading for any company with outdoor operations
August has closed once again with temperatures that a decade ago we treated as exceptional and now simply expect. In […]
Before you cut back remote work, a recent ruling says employers can’t change collectively agreed arrangements on their own
September usually brings a wave of internal reorganisation, and one of the most common moves right now is tightening the […]
Transparency and integrity in the activities of interest groups
On 26 August, Spain’s Official State Gazette published Royal Decree-Law 21/2026 of 25 August, on transparency and integrity in the […]