Category: Personal income tax
The growing importance of tax residence in our jurisprudence
In recent years, the courts have issued numerous and important resolutions and judgments that we review below, which have been shaping an abundant doctrine on the concepts of center of economic interests, center of vital interests or sporadic absences, or on the value of residence certificates. In recent years, we have witnessed a notable increase […]
For the leasing of real estate to be an economic activity, it is sufficient to have a full-time employee who manages the activity
The Supreme Court has put an end to a traditional debate in the field of the benefits of the family business regime in the inheritance and gift tax, by ruling that (contrary to what the Administration and some courts had been arguing), no additional requirements can be demanded beyond those established by the Personal Income […]
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 […]
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 […]
First State and Autonomous Community tax measures to support those affected by the DANA (and others that could be considered)
The State and Autonomous Community governments affected by the DANA that occurred between 28 October and 4 November 2024 have approved various tax measures aimed at alleviating the economic costs and formal obligations of those affected in these first months. We review the main measures already approved and propose others that could be considered. In […]
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