Cambio de residenciaFrequently asked questions about the Spanish exit tax (art. 95 bis LIRPF)
27.05
Empresa familiarInterposing a holding company as administrator can cause the rest of the family group to lose the family-business exemption
27.05
Empresa familiarTEAC embraces the Supreme Court doctrine: the full-time employee requirement in property rental can be met at group level
27.05
Planificación fiscalTEAC extends the FIFO method to gifts of homogeneous securities: an identification rule, not a valuation rule
27.05
International taxationTransfer pricing adjustments and VAT: the CJEU judgment in Stellantis Portugal requires a legal relationship with reciprocal and identifiable performances
12.05
Beckham regimeFrequently asked questions about the Beckham Law
12.05
Beckham regimeTwelve must-review subjects before relocating to Spain under the Beckham regime
05.05
Tax procedureHome entry under article 113 of the LGT: the judicial order must individually motivate digital access
05.05
Tax procedureThe right to deny the tax Administration entry into the home: the specific reasoning of the judicial order also reaches digital access
02.05
Foreign private foundationLaw 49/2002 regime and non-resident foundations: prior election and formal notification, no shortcuts
02.05
Foreign private foundationThe 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
April
28.04
Crypto-assetsThe CJEU clarifies the VAT treatment of the exchange between a video-game virtual currency and traditional currencies
28.04
Crypto-assetsVideo-game virtual currency and VAT: the CJEU confines the Hedqvist doctrine and returns the transaction to the general regime
25.04
International taxationThe Spanish Supreme Court confirms in the VELCRO case the cross-cutting reach of the beneficial-owner concept in international taxation
25.04
International taxationVELCRO: the beneficial owner operates cross-cuttingly over Directive and treaty
22.04
Beckham regimeBeckham regime: the prior five-year period is measured in tax residence, not in physical presence
22.04
Beckham regimeThe special inbound-expatriates regime requires prior residence outside Spain for five complete tax periods
16.04
Wealth & SuccessionFamily business: negative income from other economic activities does not enter the denominator of the 50%
16.04
Wealth & SuccessionNegative income from other economic activities is not computed in the 50% management-functions calculation under the family-business exemption
09.04
Tax residenceCriminal Chamber of the Spanish Supreme Court and the tax-residence certificate: a presumption that yields to compelling evidence
09.04
Tax residenceThe Criminal Chamber of the Spanish Supreme Court rules on the presumption of validity of tax-residence certificates in criminal proceedings
March
30.03
VATPenalties of article 171.One.4 of the VAT Act for reverse charge: the proportionality doctrine is alive
30.03
VATPenalties under article 170.Two.4 of the VAT Act for reverse charge may be annulled as disproportionate
25.03
Tax procedureNotification at the tax domicile despite the designation of a representative: the TEAC consolidates the rule of purpose achieved
25.03
Tax procedureTax 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
11.03
Tax procedureA self-assessment may not be the subject of the special review procedure for acts that are null and void
11.03
VATMixed holding and intragroup transfer of participations: differentiated sector under VAT, save autonomous economic unit
11.03
Tax procedureTax self-assessment: rectification under article 120.3 of the LGT as the ordinary review channel
11.03
VATThe 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
02.03
Beckham regimeInternational remote work from Spain opens the Beckham regime to the foreign executive, but leaves unresolved the risk of permanent establishment of the employer
02.03
Beckham regimeInternational remote work from Spain: the Beckham regime opens, but the risk zone is the employer
January
27.01
Wealth & SuccessionFamily-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
27.01
Wealth & SuccessionRestructuring into a holding: the prior remuneration of the subsidiaries does not cloud the 50% of the family business
27.01
Wealth & SuccessionThe total division to facilitate generational handover is a valid economic reason for the purposes of the FEAC regime of the Corporate Income Tax
27.01
Wealth & SuccessionTotal division to prepare generational handover: valid economic reason under the FEAC regime
2025
December
18.12
Beckham regimeCompensation for a non-compete covenant received under the Beckham regime is not taxed in Spain if it derives from activity carried out abroad
September
18.09
Wealth & SuccessionThe DGT consolidates the tax transparency of the foreign trust: the inter vivos contribution is not a gift for IRPF purposes and the mortis causa transfer to the resident beneficiary opens access to the regional ISD legislation
July
15.07
Tax residenceThe Spanish Supreme Court reiterates the doctrine on the foreign tax residence certificate, but the first tie-breaker rule of the treaty fixes residence where the contributor identifies a permanent home
03.07
Beckham regimeThe DGT consolidates the operative map of the Beckham regime in the administrator modality: causation, passive-wealth filter and continuity
June
10.06
TrustsInternational trusts and inbound workers: the regime of article 93 of the Personal Income Tax Act does not neutralise the resident beneficiary's inheritance tax exposure under personal obligation
2024
September
26.09
Beckham regimeThe DGT confirms that the office of trustee and general director of a Spanish foundation qualifies as administrator for the purposes of the Beckham regime, and clarifies compatibility with foreign board appointments
17.09
Beckham regimeThe 100 % quasi-shareholder may benefit from the Beckham regime since Law 28/2022, unless the entity is a passive-wealth entity
July
22.07
Tax residenceThe UK tax residence certificate under the remittance basis regime does not establish residence for the purposes of the Spain-UK tax treaty
2023
June
12.06
Tax residenceThe Spanish Supreme Court closes the door on AEAT: a tax residence certificate issued by another State under a tax treaty cannot be displaced by domestic circumstantial evidence
2021
March
11.03
Wealth & SuccessionThe foreign transfer of holdings in a German KG holding Spanish real estate to a Familienstiftung is not subject to ITPAJD, but the DGT leaves the 314 LMV rule and the indirect real-estate capital gain under IRNR unaddressed
2016
February
25.02
Foreign private foundationThe Liechtenstein Stiftung has autonomous legal personality under Spanish law: the contribution of Spanish real estate triggers inheritance and gift tax by in rem obligation