Blog

As already discussed in several previous posts, and in particular in the post authored by my colleague Hipólit Borrás i Cantó, which we now update in light of recent case law, the tax classification of real estate leasing remains a crucial issue for family businesses and asset-holding companies in Spain. As previously noted (without intending […]

The transport sector is a cornerstone of the Spanish economy, but it is also one of the sectors that accumulates the most employment-related disputes and Social Security issues. For medium-sized companies —fleets, logistics operators, or specialised carriers— these employment contingencies are not mere formalities: they can translate into penalties, additional costs, and litigation. This article […]

Our colleague, María Roldán, a solicitor in the Corporate Law department, previously wrote a piece focusing on the differences between a total demerger and a partial demerger. On this occasion, this article will delve deeper into the concept of the corporate demerger from a practical perspective, with the aim of understanding the documents that must […]

An increasing number of Spanish companies are entering into service provision contracts in other Member States of the European Union, thereby raising the number of posted workers within the EU. This practice involves the temporary secondment of employees to carry out services in the host country. Although the employment relationship continues to be governed by […]

Non-EU taxpayers who earn income from renting property in Spain have been at a disadvantage for years compared to EU residents. While the latter could deduct expenses related to the lease—such as mortgage interest, property tax, or repairs—non-EU residents were required to pay tax on gross income under the Non-Resident Income Tax (IRNR). This situation […]

The interpretation of the Directorate-General for Taxation (DGT) Cryptocurrencies and ITP have become a central debate in the Spanish tax system. The expansion of crypto-assets has tested the limits of tax and legal frameworks. In Spain, the DGT — according to binding consultation V0935-25 — is consolidating an interpretation that directly affects the use of […]

Legal framework of corporate tax rates Law 27/2014 of 27 November on Corporate Income Tax (LIS) has introduced a major reform of corporate taxation in Spain. One of the central elements of this reform is found in Article 29, which regulates the tax rates applicable to taxpayers. In addition, Transitional Provision 44 establishes a temporary […]

At the end of July, Royal Decree-law 9/2025 entered into force, amending sections 4 and 5 of Article 48 of the Workers’ Statute. With this reform, parental leave increases from 16 to 19 paid weeks per parent, and in the case of single-parent families, the leave extends up to 32 weeks. This measure adds three […]

On 9 July 2025, the National Anti-Corruption Plan was made public, a project which, if fully implemented, will have a major impact on Spanish corporate law. Among its different components, Component 9.4 stands out, proposing that the ownership of shares in Limited Liability Companies (Sociedades de Responsabilidad Limitada, S.L.) – the most common corporate form […]

The prominence of family businesses in the mergers and acquisitions (M&A) market is a well-established reality in Spain. In 2023, around 43% of M&A transactions recorded in the country directly involved family-owned companies — a figure that not only reflects the importance of this type of enterprise but also demonstrates a growing trend that appears […]