Calculation of the limitation period for the inheritance and gift tax on the estate of a deceased person whose heir dies before exercising the right to accept or disclaim the inheritance, right that passes to the latter’s heirs

2 July 2024

The Spanish Supreme Court, applying Article 24(3) of Act 29/1987, concludes that the dies a quo of the limitation period for the inheritance and gift tax on the estate of a deceased person, when the heir thereof dies before exercising the right to accept or disclaim the inheritance and such right is passed on to the latter’s heirs, is the day on which the second predecessor in title dies.

Non-interchangeability of the legal categories of characterisation, conflicting application of a tax rule and tax sham

24 May 2024

The characterisation, conflicting application of a tax rule and tax sham categories are non-interchangeable devices, meaning that their circumstances are not the same and the consequences of using one or the other are not immaterial.

Supreme Court qualifies the double tap doctrine: payment possible in new proceedings after quashing of measure on substantive grounds

20 May 2024

The Supreme Court, in judgments of 3 and 5 April 2024, qualifies its previous case law and strengthens the double tap doctrine, admitting the possibility of issuing a new notice to pay – initiating, as the case may be, new proceedings – after a notice to pay has been completely set aside on substantive grounds.

Scope of the right against self-incrimination in the context of tax penalty proceedings

9 May 2024

The Supreme Court will once again rule on the scope of the right not to incriminate oneself in tax penalty proceedings and on the use that the tax authority may make of the information provided in prior enquiries.

Directions to appear before the Tax Inspectorate

26 April 2024

We analyse the Supreme Court's stance on the Inspectorate's direction to appear when addressed to the director of an inspected company, and the fact that a failure to appear may entail the imposition of a penalty under Article 203(1)(c) of the Taxation Act.

Development in the Spanish Supreme Court’s case law applying the principle of good administration and the right to administrative decisions within a reasonable time

22 April 2024

We analyse the development in the Supreme Court's case law applying the principle of good administration, in terms of the right to administrative decisions within a reasonable time, and the potential of this principle in proceedings where a public authority has not acted with due care and diligence.

Spanish Supreme Court applies EU principle of proportionality as a restriction on the imposition of tax penalties

15 April 2024

The Supreme Court, with settled case law according to which the principle of proportionality constitutes a restriction on the imposition of tax penalties, must now hand down a ruling in a new ‘cassation’ appeal on whether the penalty under Article 171(1)(5) of the VAT Act is in accordance with the law, a ruling that is expected to be consistent with the Court’s own case law.

Spanish Tax Tribunal concludes that real estate contributions to a community of property generates capital gains for personal income tax purposes

20 February 2024

The Spanish Tax Tribunal concludes that the contribution made by one of the spouses to the community of property which, as regards personal income tax, is considered, after said contribution, to be owned by halves by both spouses, entails for the contributor a change in the composition of his/her assets, capable of generating capital gains or losses for personal income tax purposes.

The Spanish Supreme Court allows a ‘cassation’ appeal to proceed in connection with software and computer application development expenses and corporate income tax relief for technological innovation activities

1 February 2024

Amendment to the Tax Scheme for Non-Profit Organisations and Tax Incentives for Patronage Act 49/2002 of 23 December 2002

9 January 2024

Approval of Royal Decree-law 6/2023 of 19 December, which, inter alia, modifies the tax incentives for patronage by natural persons, legal persons and non-residents.

New developments in the inpatriate (‘inpat’) scheme: the “Beckham scheme”

20 December 2023

Royal Decree 1008/2023 implements the amendments approved by the Start-up Ecosystem Act.

The Supreme Court upholds the deductibility of remuneration earned by directors for the performance of actual and effective executive functions

24 November 2023

The Supreme Court, in line with the doctrine set out in its judgment of 27 June 2023, establishes the deductibility for corporate income tax purposes of the remuneration paid to general managers with a senior management employment contract who perform actual and effective executive functions whilst sitting on the board of directors.

Tax treatment of carried interest clarified by the DGT

25 October 2023

The Directorate General for Taxation analyses certain aspects concerning the taxation of carried interest, specifying how certain requirements for the application of this special scheme, regulated in the fifty-third additional provision of Act 35/2006, should be interpreted

The Directorate-General for Taxation introduces a new criterion concerning the taxation of SPV sales in the renewable energy sector

5 October 2023

DG for Taxation analyses the possibility of applying the exemption in Art. 21(3) of the Corporate Income Tax Act in a case in which a company transfers its shares in a SPV engaged in the development of solar photovoltaic plants.

Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes

19 July 2023

Analysis of the most salient aspects of the proposed FASTER Directive, aimed at improving the procedures for levying and refunding withholding taxes on foreign-source dividends and interest.

Portuguese housing policies – reporting on the government’s reforming initiative

22 February 2023

Update on the legislative initiative initiated by the Portuguese to implement measures to reform the real estate and housing markets.

Telework and permanent establishment

15 June 2022

The possibility that an entity, tax resident in the UK, may have had a permanent establishment in Spain during 2020 in the context of the pandemic and the health measures that prevented international mobility, also assessing the criteria generally applicable once these measures disappeared.

Value-added taxation of NFT sales via digital platforms

18 May 2022

Analysis of different issues relating to the value-added taxation of NFT (non-fungible token) sales made through intermediary digital platforms.

The CJEU concludes that the consequences of non-compliance with the obligation to file “Form 720” are contrary to the free movement of capital

3 February 2022

The CJEU has concluded that the consequences of the Spanish legislation governing the obligation of tax residents in Spain to declare their assets or rights situated abroad – “Form 720” – are not compatible with EU law

Extension of ERTEs and new ERTEs: contribution exemptions linked to in-company training

8 October 2021

Royal Decree-law 18/2021 includes, among other measures, the extension of ongoing temporary collective redundancy procedures (ERTEs), the conducting of new ones and aid for workers and companies; existing limitations are extended and contribution exemptions are linked to training actions.

LBO transactions: the Audiencia Nacional concludes that there is no sham

30 September 2021

The ‘Audiencia Nacional’ analyses the possibility of a finding of relative simulation in an LBO (leveraged buyout) transaction, by virtue of which a merger takes place after the acquisition of a company with indebtedness of the acquiring company.

Current Legislation No. 36

28 July 2021

Current Legislation No. 36

The Spanish Anti-Tax Fraud Act has been passed

12 July 2021

Analysis of the most important aspects of the recently passed Anti-Tax Fraud Act, which deals with different measures to combat tax fraud, as well as other issues of tax interest.

Current Legislation No. 35

13 May 2021

Current Legislation No. 35

Directors’ income and the exemption for work abroad

30 April 2021

Analysis of the scope of the expression “employment income for work actually carried out abroad” - contained in Article 7p of Act 35/2006 - to determine its application to directors’ earnings when sitting on the board of directors of a subsidiary abroad.

Current Legislation No. 34

28 January 2021

Current Legislation No. 32

Winding up of a company. “Automatic” redundancy of staff?

18 December 2020

When the company is wound up, the immediate employment consequence should be the termination of employment contracts. Employment law refers to the procedure for collective redundancies for that purpose, but it is questioned whether, together with the procedure, grounds should also be required to justify such a business decision.

Key features of the Tax Fraud (Prevention and Combating) Bill

26 November 2020

Analysis of the most important facets of the recently adopted bill that addresses various measures to fight tax fraud, as well as other tax-related issues of interest.

Main tax measures of the 2021 Spanish Government Budget Bill

25 November 2020

Analysis of the main tax measures incorporated into the 2021 Spanish Government Budget Bill, adopted by the Cabinet on 27 October.

Current Legislation No. 33

23 October 2020

Current Legislation No. 32

The Digital Services Tax Act has been passed

22 October 2020

Key features of the new tax on certain digital services - known as the "Google Tax" - whose regulating Act of Parliament was published in the Official Journal of Spain on 16 October 2020

Current Legislation No. 32

28 July 2020

Current Legislation No. 32

The new 2020 Spanish tax incentives for the filming industry upgrade Spain as one of the most attractive locations to shoot films and TV shows

19 May 2020

Implications of the COVID-19 crisis in applying provisions of Double Taxation Conventions

24 April 2020

Overview | State Budget | 2020

21 April 2020

The State Budget 2020

21 April 2020

‘State of alarm’: tax measures and situation following Royal Decree-law 11/2020

17 April 2020

Possible impact of the effects of COVID-19 on annual accounts and Corporate Income Tax

14 April 2020

Current Legislation No. 28

29 July 2019

Current Legislation No. 28

La naturaleza jurídica de la declaración tributaria especial y su incidencia para determinar la posibilidad de modificar su contenido

12 July 2018

Plazo para la reinversión de beneficios extraordinarios: determinación del dies a quo cuando difieren las fechas de la transmisión jurídica y física del bien

12 July 2018

Current Legislation No. 24

10 July 2018