Author: Guillermo Avilés
An adjustment to the corporate income tax neutrality regime can only allow the abusive tax advantage to be removed
10/27/2026
The Supreme Court concluded in a recent judgment that this limit on tax adjustments applies even where the Revised Corporate Income Tax Law preceding the current law was in force. In recent years, the special regime for mergers, spin-offs, asset contributions and share exchanges (FEAC Regime) has been and continues to be the subject of […]
The buyer’s mortgage subrogation in real estate transactions in Spain is not subject to Stamp Duty Tax
07/29/2025
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 […]