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The buyer’s mortgage subrogation in real estate transactions in Spain is not subject to Stamp Duty Tax
The Directorate General of Taxes ratifies its traditional doctrine, resolving the doubts that had arisen after the Supreme Court ruling of 2020 referring to condominium extinctions with express release of co-debtors. The traditional doctrine of the Directorate General of Taxes (DGT) (contained, among others, in its resolutions V1859-05, of 22 September, V1141-09, of 19 May […]
Courts tighten the noose on the reference value of real estate
Some high courts of justice are already raising doubts about the automatic application of the reference value, forcing “pay first and challenge later”. Besides, the Constitutional Court has recently admitted a question of unconstitutionality raised by the High Court of the Andalucian Community, which questions whether this mechanism violates the principles of economic capacity and […]
Double taxation treaties prevail over domestic law
According to the Spanish National Appellate Court (Audiencia Nacional), Brazilian “juros” must be classified as dividends for the purposes of the double taxation agreement between Spain and Brazil. Therefore, since treaties prevail over domestic law, the treaty-based exemption for such income cannot be denied. Brazilian tax law allows companies resident in Brazil to distribute to […]
Recent developments in case law on anti-abuse rules
The Supreme Court has recently issued several judgments of great importance on the application of articles 13, 15 and 16 of the General Tax Law (hereinafter GTL), judgments that also affect the application of the doctrine of the so-called “second shot”. The most prominent judgments are that of April 29, 2025, two of May 5 […]
Housing, at the heart of fiscal policy
Following the measures already approved in Catalonia (which have increased the rates of TPO and AJD mainly in real estate transactions carried out by large holders or of significant amounts), the creation of a Complementary State Tax on the Transfer of Real Estate to non-residents in the European Union, which would amount to 100% of […]
Vacation rental: Reflections on the taxation of non-residents in Spain
The correct taxation of non-resident income derived from the vacation rental of real estate in Spain requires an adequate characterization of such income, a complex task in the light of the regulation and the resolutions of the Directorate General of Taxes. The taxation of income derived from vacation rentals depends on its characterization as business […]