Spain: Tax Authorities

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Article
El Tribunal Central extiende su criterio sobre la naturaleza jurídica del acuerdo de ejecución de las resoluciones administrativas y sus efectos sobre el plazo de prescripción
El Tribunal Económico-Administrativo Central establece un nuevo criterio sobre el plazo de prescripción aplicable para exigir devoluciones derivadas de resoluciones estimatorias firmes cuando ya se ha dictado acuerdo de ejecución. La resolución analiza si el plazo aplicable es el tributario de cuatro años o el civil de cinco años, diferenciando la naturaleza jurídica del acuerdo de ejecución frente al derecho reconocido en la resolución administrativa.
Spain Tax
Gómez-Acebo & Pombo
Article
Should You Keep Your UK Property When Living In Or Moving To Spain?
British expats living in Spain face a critical decision about their UK property: should they keep it as a rental investment or sell and reinvest the proceeds? With the 2025 Renters' Rights Act fundamentally changing landlord rights, new EPC requirements demanding costly upgrades by 2030, and complex dual UK-Spain tax obligations creating hidden costs, the traditional assumption that property is always the best investment no longer holds.
European Union Tax
SI
Spectrum IFA Group
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