IRPF: Tax residence can be proven by means other than a certificate
Executive Summary The High Court of Justice of Madrid, in its ruling 681/2025 of 17 September (rec. no. 1991/2021), confirms that a tax residence certificate
16/01/2026
Executive Summary The High Court of Justice of Madrid, in its ruling 681/2025 of 17 September (rec. no. 1991/2021), confirms that a tax residence certificate
Executive Summary In its ruling on the unification of criteria on 17 July 2025 (Ruling 03697/2025), the Central Economic-Administrative Court (TEAC) established that taxpayers covered
In an increasingly interconnected global context, hiring non-EU talent in Spain has become a key tool for filling technical vacancies, driving innovation and strengthening business
Executive Summary The European Union has completed its most ambitious reform to the prevention of money laundering with the approval of a new legislative package,
Executive Summary The Supreme Court has recently recognised the primacy of the European Union law by not applying national tax rules which discriminate against non-Spanish
Executive Summary In recent years, the Tax Inspectorate has been conducting campaigns to review transactions involving the transfer of shares in operating companies to holding
Non-lucrative residence is a legal authorisation to reside in Spain without carrying out work or professional activities, expressly differing from other types of residence such
If you are thinking of launching a start-up in Spain, Law 28/2022 of 21 December could mark a turning point for your project. It is
Corporate tax is one of the main tax burdens for any company in Spain. But it is not all obligations: our system also offers tools
Executive summary In January 2025, the Organic Law 1/2025 was introduced, which amended article 365.3 of Spain’s Companies Act (LSC). The reform grants company directors