WHAT DAC8 IS AND WHAT CHANGES
If you hold cryptocurrency or your business deals in crypto-assets, there’s a structural shift worth understanding: the era of opacity […]
Author: Natasha Meah Layland
Spain’s Form 210 is changing: new deadlines and more reporting for non-residents who own property
If you are a non-resident who owns a home, a commercial unit or any property in Spain — or you […]
Canary Islands Investment Deduction: why the “small print” on the limit could change your Corporate Tax bill
The Canary Islands Investment Deduction (DIC) is one of the standout incentives in our tax system: it rewards companies that […]
The Spanish government has approved a temporary cut to fuel excise duty
The summer of 2026 brings some relief for anyone who watches fuel prices closely. The Spanish government has approved a […]
Liquidating a company by distributing property: why unanimity is required (and what happens if it is not)
Resolution of the Directorate-General for Legal Certainty and Public Faith of 17 December 2025 When liquidating a company with real […]
Fiducia cum amico: when properties held in the name of a widow or family companies must return to the estate
Supreme Court Judgment of 18 December 2025 A relatively common practice in certain family structures involves acquiring property in the […]
In corporate groups and structures where a shareholder is itself a company, the communication of a notice convening a meeting often raises practical questions
Supreme Court Judgment of 24 March 2026 Who must physically receive the notification? Is it sufficient for any person at […]
Is Your Company Claiming Expenses Correctly in 2026?
What many companies are still getting wrong — and how to avoid unnecessary tax risks Over recent years, we have […]
Not all inheritances can be divided “by the numbers”.
What happens when an estate includes a property and one heir takes full ownership while compensating the others financially? In […]
TEAC Shifts Its Position: Non-Resident Companies May Recover SpanishWithholding Tax When Losses Prevent Use of the Foreign Tax Credit
The Central Economic-Administrative Tribunal (TEAC) has issued a landmarkresolution that significantly changes the Spanish approach to withholding taxsuffered by non-resident […]