Category: Tax

Tax developments in corporate income tax for the 2 […] Tax developments in corporate income tax for the 2025 fiscal year

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Hands of a businessman on a table
Corporate Income Tax (IS) is one of the most relevant taxes in the Spanish tax sphere, generally affecting all entities operating in the national territory. With the entry into 2025, various tax reforms will be implemented, mainly introduced by Law 7/2024 and Royal Decree-Laws 9/2024 and 10/2024, which are of great importance given the significant […]
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How are VAT taxes applied to services provided by […] How are VAT taxes applied to services provided by individual CEO advisors to commercial companies?

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consejero delegado persona física
Undoubtedly, the VAT taxation of services provided by individual Chief Executive Officers to commercial companies is one of the most controversial issues faced by companies and entrepreneurs on a daily basis, and as such, it generates significant interest. For years, the uncertainty about the correct way to issue an invoice […]
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Liquidity management in the special tax regime for […] Liquidity management in the special tax regime for REITs

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Accounting
Real Estate Investment Trusts (REITs) are a type of company whose main activity focuses on the acquisition, development and refurbishment of urban real estate for rental purposes. Legally, the legal regime for this type of company is set out in Law 11/2009, of 26 October, which regulates Real Estate Investment Trusts  (hereinafter referred to as […]
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Tax advantages of making investments through SCRs […] Tax advantages of making investments through SCRs or venture capital companies

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The investment industry is continuously growing in Spain and gaining more and more weight. In our recent publications, we have tried to explain the main characteristics of some investment vehicles such as the Free Investment Companies or Closed-Ended Investment Companies (SICC). Along the same lines, in this article we are going to analyse the tax […]
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Tax benefits of Free Investment Companies Tax benefits of Free Investment Companies

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Sociedades de Inversión Libre
In previous posts in our blog, we have highlighted the growing interest in Free Investment Companies (SIL), as they are flexible investment vehicles that allow investment in any type of financial asset (shares, stocks, crypto-assets, etc.), offering a minimum taxation in the Corporate Income Tax. In today’s post, we will detail the main tax benefits […]
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Related-party transactions in Corporation Tax: wha […] Related-party transactions in Corporation Tax: what they are, form 232 and how to document them

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Once again this year, the date for filing form 232 is approaching, which takes place during the month of November for those companies that close their tax year on 31 December. For many, this form is probably completely unknown, but it is very important for companies to be aware of it and to assess whether […]
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Tax implications of the exit of a shareholder from […] Tax implications of the exit of a shareholder from the shareholder structure

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Salida de un socio del accionariado
In family businesses, it is common to find certain corporate conflicts that can be resolved with the exit of the dissatisfied partner (or partners). In this article, we will explain the tax implications of the exit of a partner from the shareholding of a business entity. This issue is covered by the Capital Companies Act […]
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Tax residence: dual residence conflicts Tax residence: dual residence conflicts

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Spain is an increasingly attractive country, whether for strategic or commercial considerations or, directly, for the quality of life it offers, which in turn attracts the establishment and location of foreign individuals with large estates, both within and outside our territory. However, often, due to a lack of knowledge of the applicable regulations, significant risks […]
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Taxation of leasing of housing for employee use Taxation of leasing of housing for employee use

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Back view of businessman
Nowadays it is quite common for companies not only to pay monetary remuneration for the work of their employees, but also to pay for these services by offering their employees payments in kind, some of the most common being: the assignment of the use of a house or a vehicle, the contracting of medical insurance, […]
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Can a company deduct tax paid abroad from its Corp […] Can a company deduct tax paid abroad from its Corporation Tax?

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In the context of a globalised economic system in which commercial relations between companies from different countries are a fact of life, the question arises as to how this will affect their taxation. Specifically, if a company incorporated in Spain supplies goods or services to companies not established in Spain for which it obtains income […]
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