The Spanish Bar Association has expressly challenged the position upheld by the Central Economic-Administrative Court regarding the authority of the Spanish Tax Agency to require companies to submit due [...]
Start of the income tax campaign in Spain The income tax campaign for the previous fiscal year is now underway in Spain. In this context, the Spanish Tax [...]
TheThe Royal Decree 238/2026, of 25 March, establishes the regulatory development of the mandatory electronic invoicing system between entrepreneurs and professionals, in implementation of the provisions set out in [...]
The criteria regarding the validity of tax notifications has once again sparked debate in Spain following a recent decision issued on 25 March by the Central Economic-Administrative Court (TEAC). [...]
Origin and evolution of the concept of large landlord in Catalonia The concept of large landlord in Catalonia originates from Law 24/2015, where it was introduced with the [...]
The Supreme Court, Administrative Chamber, has issued judgment no. 88/2026, of 2 February (appeal in cassation 6890/2023), in which it addresses the timing of the accrual of Inheritance and [...]
The Court of Justice of the European Union (CJEU) has issued its Judgment of 12 March 2026 (Case C-515/24, ECLI:EU:C:2026:190) in response to the request for a preliminary ruling [...]
The Spanish Directorate-General for Taxation (Dirección General de Tributos – DGT) has issued Binding Ruling V2232-25, of 24 November 2025, in which it expressly analyses for the first time [...]
The Spanish Tax Agency has published the general guidelines of the 2026 Annual Tax and Customs Control Plan, a document that sets out the priorities of the Administration in [...]
The deadline of 31 March 2026 marks the end of the period to submit the informative declaration of assets and rights located abroad (Form 720) corresponding to the 2025 [...]