Subjects
The eight subjects covered by the Spanish Tax Journal, with their analyses and guides.
- Residence and change of residence8Tax residence of individuals, residence disputes and change of residence, including exit tax.
- Beckham regime9The special regime for workers posted to Spain (article 93 of the Personal Income Tax Act).
- Trusts and foundations4Trusts and foreign private foundations in Spanish direct taxation.
- Wealth, inheritance and solidarity tax2Wealth Tax, Inheritance and Gift Tax and the Temporary Solidarity Tax on Large Fortunes.
- Family business and reorganisations8Family business exemptions, corporate reorganisations and the tax neutrality regime.
- Non-resident and real estate investment4Taxation of non-resident investment in Spain and of real estate located in Spain.
- Crypto-assets1Taxation of crypto-assets and digital assets.
- Procedure and tax audits4Tax procedure, audits, penalties and review.