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 […]
Category: Business Tax
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 […]
IRPF 2025 – Summary of Key Tax Measures for Your Spanish Tax Return
As the year draws to a close, it’s a great time to review your personal and financial situation with one […]
Losses in Your Group? This Regime Could Help. A Tax Consolidation Guide
The tax consolidation regime is one of the most relevant corporate tax mechanisms available to business groups operating in Spain. […]
Canary Islands Approve the Consolidated Text of IGIC and AIEM Taxes
Canary Islands Taxation | EBF Consulting The Government of the Canary Islands has approved the Consolidated Text of the Canary […]
In October you may opt for the Tax Current Account for 2026.
The Tax Current Account (CCT) is a mechanism offered by the Spanish Tax Agency to companies in order to simplify […]
Tax Inspection in Spain: What They Are and How to Approach Them
When Spanish Hacienda, opens a tax inspection, it is natural for companies and individuals to feel concerned. These procedures usually […]
Can there be economic activity in holiday rentals without employing staff? The Canary Islands High Court says yes in a specific case
The High Court of Justice of the Canary Islands has recently issued a ruling in favour of a taxpayer operating […]
Can Holiday Lettings Qualify as an Economic Activity Without Employees? A Ruling by the Canary Islands High Court
The High Court of Justice of the Canary Islands has recently issued a favourable judgment in favour of a taxpayer […]
Tax Calendar November 2021
State Tax Administration Agency: Modelo 232: Informative declaration of related-party transactions and transactions and situations related to countries or territories classified as tax havens. Modelo 149: Notification of the waiver of […]