Analysis | Spanish Tax Journal — Álvaro Crespo García

Interposing a holding company as administrator can cause the rest of the family group to lose the family-business exemption

TEAC embraces the Supreme Court doctrine: the full-time employee requirement in property rental can be met at group level

TEAC extends the FIFO method to gifts of homogeneous securities: an identification rule, not a valuation rule

Transfer pricing adjustments and VAT: the CJEU judgment in Stellantis Portugal requires a legal relationship with reciprocal and identifiable performances

The right to deny the tax Administration entry into the home: the specific reasoning of the judicial order also reaches digital access

The tax regime of Law 49/2002 does not apply automatically to non-resident foundations: the TEAC requires the prior election to exclude taxation under the IRNR

The CJEU clarifies the VAT treatment of the exchange between a video-game virtual currency and traditional currencies

The Spanish Supreme Court confirms in the VELCRO case the cross-cutting reach of the beneficial-owner concept in international taxation

The special inbound-expatriates regime requires prior residence outside Spain for five complete tax periods

Negative income from other economic activities is not computed in the 50% management-functions calculation under the family-business exemption

The Criminal Chamber of the Spanish Supreme Court rules on the presumption of validity of tax-residence certificates in criminal proceedings

Penalties under article 170.Two.4 of the VAT Act for reverse charge may be annulled as disproportionate

Tax notification at the tax domicile despite the designation of a representative: the TEAC qualifies the Spanish Supreme Court's doctrine under the rule of purpose achieved

A self-assessment may not be the subject of the special review procedure for acts that are null and void

The intragroup transfer of participations by a mixed holding company forms a differentiated sector for VAT purposes, save where it entails the transfer of an autonomous economic unit

International remote work from Spain opens the Beckham regime to the foreign executive, but leaves unresolved the risk of permanent establishment of the employer

Family-business exemption: the remuneration received from companies transferred in the framework of a restructuring is excluded from the 50% calculation at the level of the holding company

The total division to facilitate generational handover is a valid economic reason for the purposes of the FEAC regime of the Corporate Income Tax