The year 2025 brings noteworthy tax measures. The new Law 7/2024 introduces changes to Corporate Income Tax (IS), IRPF and VAT, as well as new taxes for large multinational companies, financial entities and tobacco-derived products.
Spain’s tax system provides exemption regimes to eliminate economic double taxation on dividends and capital gains earned by domestic and foreign companies, nationally and internationally.
In Spain, complex tax regulations challenge businesses and taxpayers. Tools like tax binding ruling requests, advance valuation and qualifications agreements, and advance pricing agreements provide legal certainty and help with risk management. This article outlines these essential tools to support compliance and optimize tax planning for sustainable business management.
The Congress of Deputies approves significant tax measures impacting SMEs and large companies in Spain.
In Spain, there are various commonly used incentive plans. However, not all share the same objectives, characteristics, and tax implications. Understanding these consequences is essential for determining the plan that best fits the needs of the company and its employees.
Spain has become one of the most attractive jurisdictions in Europe for setting up startups, thanks primarily to the tax benefits available to these companies, their partners, and their employees. These advantages help them become more competitive in the market.
Since 1995, Spain’s ETVE (Entidad de Tenencia de Valores Extranjeros) regime has provided an appealing tax structure for managing foreign investments. ETVEs allow minimal taxation on dividends and capital gains, taking advantage of Spain’s extensive double taxation treaties. This regime benefits investors by enabling efficient repatriation of funds and reducing overall tax liabilities.
There are different reasons why a company can be subject to a tax inspection: excessive VAT refunds, discrepancies between quarterly and annual models (…), or commonly for random reasons.
The tax regulation in Spain (Royal Decree 1619/2012) establishes the language and currency to invoice. The language of invoices The company can issue and receive invoices in any of the …
Non-resident companies that own real estate in Spain are subject to the non-resident income tax by means of a special tax payable on 31 December of each year and which must be paid in January of the following year.
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