Blog
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 […]
The carbon border adjustment mechanism: what it is and how it can affect importers of goods
This mechanism, already in force since 1 October 2023, provides for a more flexible transitional regime until 31 December 2025. The Carbon Border Adjustment Mechanism (CBAM) was approved by EU Regulation 2023/956 of 10 May 2023, with the aim of contributing to the reduction of greenhouse gas emissions and, in particular, to combat the risk […]
The Tax Administration must give individual reasons for the subjective element in order to derive tax liability
A recent decision of the Regional Economic-Administrative Court of the Principality of Asturias (Spain) insists on the importance of motivating the guilt or negligence of the de facto or de jure directors, in order to derive liability for the infringements committed by the administered company. The General Tax Law (“GTL”) regulates a series of cases […]
Three recent resolutions of the Central Economic-Administrative Court establish criteria in relation to the taxation of artists and athletes
The international taxation of artists and athletes has been the subject of analysis and discussion for many years, affecting issues as diverse as tax residence, the delimitation of income that can be classified as “artistic” or “sports” or the development of the activity through companies. This type of income is specifically regulated in Article 17 […]