Spain: Tax Authorities

La Dirección General de Tributos analiza cómo calcular la renta exenta del artículo 7.p de la Ley del IRPF cuando trabajadores desplazados al extranjero reciben un bonus vinculado a un ejercicio económico que abarca dos años naturales. El centro directivo determina el período a considerar para el cálculo proporcional de días de desplazamiento, resolviendo si debe atenderse al año natural de cobro, al ejercicio económico de la empresa o a otro criterio tempor

El Tribunal Supremo de España ha emitido una sentencia crucial sobre la interpretación de la cláusula antiabuso en el Impuesto sobre Sociedades, estableciendo límites claros a las regularizaciones fiscales.

Moving to Spain changes your tax residence status, but does it mean all your investments must move too? Understanding how Spanish tax rules apply to foreign-held assets, reporting requirements, and whether your existing investment arrangements still serve your needs requires careful consideration before making any major financial decisions.

Spanish Supreme Court Judgment No. 1218/2025 of 01 October 2025 settles a long-standing dispute between tax authorities and taxpayers on whether late-payment interest and the enforcement surcharge may be charged...

Change is inevitable, and for many, it can be unsettling—especially when moving to a new country like Spain

There are similarities between the Spanish system and the tax systems in other countries. For example, Spanish employment income is taxed in a way similar to PAYE in the UK. Other parts are different. Here are the main differences in the tax systems.

La contabilidad y los impuestos seguirán siendo un área particularmente compleja en 2024, donde el continuo aumento de los requisitos locales e internacionales ejercerán más presión sobre las

Spain's Supreme Court Ruling 518/2024, of 22 March 2024, which was handed down on appeal, has confirmed that expenses recognised in a tax year subsequent to the year in which they accrued can now be deducted...

Many countries have special tax regimes designed to attract qualified staff from abroad, and this is part of a series of articles in which we are covering some of these regimes.