Blog
Teleworking and permanent establishment? The new keys to the OECD convention
The OECD insists on the concepts of availability of housing by the company and habituality in the exercise of the activity from that domicile; and underlines the importance of there being a commercial reason for the provision of services under a teleworking regime. Remote working has become a common practice in many organizations, especially after […]
The European Union simplifies the carbon border adjustment mechanism for small importers of goods
The new ‘de minimis’ exemption substantially reduces administrative burdens for the vast majority of importers, while maintaining environmental and climate objectives. The European Union is firmly committed to economic growth that is compatible with protecting the environment and combating climate change. However, the ambitious challenges taken on by the Union carry the risk of relocating […]
The purchase of real estate property for hotel use is subject to VAT
The High Court of Justice of the Balearic Islands confirms the doctrine of the DGT and the TEAC, according to which, when the transfer concerns only the property itself, without including the organizational structure required to operate the business, the transaction is subject to VAT and not to Property Transfer Tax. The indirect taxation applicable […]
The spanish Supreme Court outlaws the tax authorities’ “third shot”
According to the court, where an assessment is set aside the tax authorities only have a second chance to issue a new administrative measure, regardless of the reasons for ordering it to be set aside. On September 29, 2025, the Supreme Court issued a decisive judgment on second and subsequent assessments by the tax authorities, […]
The Reserve for Investments in the Canary Islands can be materialized in residential housing for rental
This expansion of the investment possibilities of the RIC is carried out with the declared purpose of overcoming the housing emergency situation in the Canary Islands. Since the modification introduced in Article 27 of Law 19/1994, of 6 July (amending the Economic and Fiscal Regime of the Canary Islands), by Royal Decree-Law 12/2006, of 29 […]
Residents outside the European Union or the European Economic Area can also deduct expenses from their rental income
The National High Court fully accepts the application of the principle of free movement of capital to third countries for income from real estate leases, although there is no case law of the CJEU for the specific case of this type of income. Tax payers resident in Spain determine the income from real estate capital […]