Royal Decree-Laws 28/2026 and 29/2026 and the new regime for residential leases (II): tax measures
Royal Decree-Law 29/2026, of October 6, introduces a set of tax measures that turns the tax system into one more instrument of housing policy. It…
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Personal Income Tax (IRPF)
20 articles
Royal Decree-Laws 28/2026 and 29/2026 and the new residential lease regime (I): lease term, evictions, and transfers
The Official State Gazette (BOE) of October 7, 2026, published two Royal Decree-Laws that substantially alter the regime governing residential leases. The first, Royal Decree-Law…
Shareholder exit through a capital reduction: two routes to channel liquidity and their taxation
A capital reduction can be used to channel liquidity from a company to one or more shareholders without having to distribute a dividend to all…
Spanish tax authorities reassess retirement pensions and pension plan withdrawals of Spaniards under Portugal’s Non-Habitual Resident regime
The tax audit bodies of the Spanish Tax Agency (AEAT) are reassessing Spanish pensioners who, after moving to Portugal under the Non-Habitual Resident regime (NHR),…
Regularization of FEAC transactions lacking valid economic reasons: the temporal and material scope of the adjustments according to the TEAC
The special tax regime applicable to certain business restructuring transactions (the special tax-neutrality regime for mergers, divisions, contributions of assets and exchanges of shares, or…
Reporting cryptocurrencies will be mandatory from 2024.
Persons who hold virtual currencies and carry out transactions with them must report those transactions to the Spanish tax authorities from January 1, 2024. Who…
Premio Planeta wins against the Spanish tax authorities
First the courts, and now the tax authorities themselves, have definitively acknowledged that the 30% reduction in Personal Income Tax (IRPF) can be applied to the Premio Planeta. The Spanish Tax Agency (AEAT) took the view that this was not an award eligible for the tax advantages provided for literary prizes because the publisher retains the copyright.
When should you apply the 7% withholding rate to your invoice template?
When issuing invoices to companies and other self-employed workers, Personal Income Tax (IRPF) withholding must be applied at a rate of 15%. However, individuals who…
2022 income tax return: new developments, deadlines, and key dates
As every year, the income tax return has several months circled in red, during which Spanish taxpayers must submit all the documents required by the…
The Congress of Deputies approves the Anti-Fraud Law
This Tuesday, Congress approved the new law to combat tax fraud, after the bill began its passage through Parliament last October. It will now move…