Supreme Court Spain

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 Supreme Court clarifies the leasing of properties in family businesses

Fernando Sivatte2026-03-05T17:18:42+01:005 March 2026|Categories: Tax Advice Blog|Tags: business groups taxation, Empresa familiar, family business taxation, inheritance tax reduction, real estate leasing, Supreme Court Spain, tax benefits family business, Wealth Tax, wealth tax exemption|

The Spanish Supreme Court has recently established an important criterion for the taxation of family businesses when interpreting the concept of economic activity in companies engaged in real estate [...]