Spanish tax law archivos | ILIA ETL GLOBAL

Accrual of Inheritance Tax in holographic wills: Supreme Court doctrine (STS 356/2026, 2 February)

Fernando Sivatte2026-03-31T09:51:28+02:0031 March 2026|Categories: General, Legal Advice Blog, Tax Advice Blog|Tags: estate planning Spain, estate taxation, holographic will, IGT Spain, inheritance law Spain, Inheritance Tax, Spanish tax law, Supreme Court Spain, tax accrual, tax limitation period|

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 CJEU confirms the Spanish limitation on VAT deduction for recreational and client entertainment expenses

Fernando Sivatte2026-03-18T18:03:07+01:0018 March 2026|Categories: Tax Advice Blog|Tags: CJEU, client hospitality expenses, Corporate taxation, entertainment expenses, EU VAT Directive, indirect taxation, Spanish tax law, tax law, tax litigation, VAT Compliance, VAT deduction|

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 [...]

What will tax inspections be like in 2026?

Fernando Sivatte2026-03-15T20:40:37+01:0015 March 2026|Categories: Tax Advice Blog|Tags: cryptocurrency taxation Spain, international tax compliance, Spanish Tax Agency, Spanish tax law, tax audits Spain, tax compliance Spain, tax control plan 2026, tax inspections Spain|

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 [...]