In recent years, the Spanish Tax Administration has maintained a restrictive interpretation regarding taxpayers benefiting from Portugal’s Non-Habitual Resident (NHR) regime. Both the Directorate-General for Taxes (DGT) and the Central Economic-Administrative Court (TEAC) have argued that the regime does not constitute “full tax liability,” preventing these individuals from being recognized as tax residents for the […]
The Spanish Government has approved Royal Decree-Law 8/2026 of March 20, published in the Official State Gazette (BOE) on March 21, 2026, and effective as of the following day. The regulation introduces new measures applicable to primary residence lease agreements governed by Law 29/1994 that were in force when the decree-law entered into effect. Among […]
The Community of Madrid has approved Law 2/2025, introducing new measures aimed at reducing the tax burden associated with Inheritance and Gift Tax and simplifying certain administrative requirements for transactions between family members. One of the main changes is the increase in the tax rebate from 25% to 50% for donations between siblings, uncles/aunts, and […]
Spain’s Official State Gazette (BOE) published Order PJC/44/2026 on January 30, 2026, establishing for the first time the reference salary threshold required for residence permits granted to highly qualified professionals holding an EU Blue Card. The measure aims to attract international talent to Spain, aligning with European policies designed to promote a more efficient and […]
On January 17, 2026, in Asunción, Paraguay, the European Union and Mercosur signed a trade agreement, marking the creation of one of the most influential free trade zones in the world. The Southern Common Market (MERCOSUR) is a regional integration bloc composed of Argentina, Brazil, Paraguay, and Uruguay as founding member states, while Bolivia, Chile, […]
Source: Consejo General del Poder Judicial The Spanish Supreme Court has recently ruled on a matter of significant relevance in the field of international taxation: the evidentiary value of tax residency certificates issued by foreign States for the purposes of applying Double Taxation Agreements (DTAs). In its judgment 971/2025 (STS 3498/2025), the Court reaffirmed that […]
En la Ley 2/2025, de 25 de junio (publicada el 27 de junio de 2025), se incrementa al 50% la bonificación aplicable a todos los familiares del Grupo III de parentesco (colaterales de segundo y tercer grado, ascendientes y descendientes por afinidad). Para entender lo anterior es necesario revisar la clasificación y grupos específicos. Clasificación de los […]
Non-residents in Spain who own urban property for personal use or that remains vacant may be subject to Non-Resident Income Tax (IRNR) through the imputed income regime, which must be reported annually using Form 210. This obligation applies to non-resident individuals who own urban properties located in Spain that are neither used for business activities […]
La Dirección General de Tributos (DGT) ha resuelto una consulta vinculante que aclara el tratamiento fiscal del alquiler de habitaciones. En su consulta V0412-25, de fecha 20 de marzo de 2025, confirma que los propietarios que alquilan por habitaciones podrán aplicar una reducción del 50% sobre el rendimiento neto positivo, siempre que se cumpla el […]