Partner-attended · reply within 24 business hours
Language
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Expert analysis and market trends.
Periodic analysis and technical documents
Practical tools for informed decision-making.
Enter a reference (BOE-A-2026-...), a regulation, or a topic. 171 results.
Arrendamiento de inmuebles con subcontratación profesional puede constituir actividad económica
V5230-26
Partial spin-off of a business activity may qualify for fiscal neutrality
V5224-26
Entity status depends on whether more than half of assets are financial or non-economic elements
V5206-26
Rental of property for exclusive residential use exempt from VAT
V5199-26
Outsourcing property management does not meet the requirement for hiring staff to classify property leasing as an economic activity
V5080-26
Property rental can be considered an economic activity via outsourcing management
V5085-26
Subcontracting property management counts as economic activity
V5058-26
Exemption from corporate tax retention possible if conditions met
V5046-26
Rental income from Spanish real estate by a Luxembourgish company is taxable but may be exempt from retention
V1172-26
Fiscal neutrality regime requires properties to be linked to economic activity for three years
V1055-26
Renting activity not considered economic if employee also performs property promotion functions
V1046-26
Contributions of business lines may qualify for fiscal neutrality if they constitute autonomous economic units
V1028-26
Financial expenses can be deducted from rental income if linked to property rehabilitation
V0998-26
Renting property constitutes an economic activity only if a full-time employee is hired
V0978-26
Incomes from inherited property held by a non-profit entity are taxable if derived from economic activity
V0973-26
Municipal and regional fees charged by landlord form rental base imposable
V0962-26
Partial divestment of an activity branch may qualify for fiscal neutrality
V0811-26
Contribution of community property shares to a company may qualify for fiscal neutrality
V0771-26
No fiscal neutrality in non-proportional total splits without autonomous activity branches
V0656-26
Requisitos de actividad económica en el arrendamiento de inmuebles para el régimen de transparencia fiscal internacional
V0632-26
Fiscal neutrality regime applicable to non-monetary contribution of real estate activity branch
V0425-26
Rental of real estate can be considered economic activity via outsourcing management services
V0414-26
Lease of property by a political party subject to 21% VAT
V0397-26
Fiscal neutrality not applicable in corporate split if no distinct business activities
V0369-26
Full split of a company may qualify for fiscal neutrality if LIS requirements are met
V0279-26
Property leasing can constitute an economic activity if at least one full-time employee is employed
V0243-26
Splitting isolated immovable assets does not constitute a business activity for fiscal neutrality
V0209-26
Landlords without employees not required to use billing IT systems
V0205-26
Property management subcontracts do not guarantee economic activity
V0133-26
Properties leased may be exempt from Wealth Tax if specific conditions met
V0126-26
Rentals of community property not economic activities without full-time employment
V0048-26
Requirements for claiming fiscal neutrality in the contribution of a business activity branch
V0035-26
Rental of property can be considered economic activity via professional management sub-contracting
V0013-26
IVA due on rehabilitation works in rental agreements due annually on 31 December
V2645-25
Los rendimientos por arrendamiento de inmuebles en España por no residentes tributan al 24% en el IRNR
V2489-25
Rental tourism exempt from VAT if no hotel services are provided
V2449-25
Requisitos para la exención en el Impuesto sobre el Patrimonio por participaciones en entidades
V2461-25
50% rental reduction possible if rooms are used as private housing
V2457-25
Rental income from advertising banners not considered suitable revenue for a SOCIMI
V2384-25
Requirements for exemption from Wealth Tax: rental of immovable property as economic activity
V2239-25
Conditions for exemption from Wealth Tax on indirect holdings in a real estate collective investment scheme
V2063-25
Requirements for the contribution of a business line to qualify for the tax neutrality regime
V2022-25
Property management subcontracts could qualify as economic activity
V1963-25
Rental income from a roof is declared when due and subject to retention
V1908-25
Rental income from a pending inheritance is attributed to heirs as income from real estate capital
V1859-25
Requirements for exemption from Wealth Tax in real estate leasing societies
V1815-25
The lease of a property not used for development activity may be subject to VAT
V1760-25
Economic activity in the leasing of real estate generally requires the employment of at least one full-time employee
V1769-25
Se puede considerar actividad económica el arrendamiento de inmuebles aunque la gestión sea subcontratada
V1547-25
Mixed service and property contracts may be exempt from IRPF retention
V1423-25
Requirements for Patrimony Tax exemption in Portuguese real estate investment entities
V1304-25
Each real estate society must have a full-time employee for exemption
V1184-25
Rental tourism income classified as economic activities if hotel industry services are provided
V1140-25
No VAT on property contributions if part of business activity
V0972-25
Exemption not granted for property rental if activity not deemed economic
V0942-25
Canarian general indirect tax to be excluded from IRPF retention base
V0921-25
El arrendamiento de inmuebles destinado a vivienda puede estar exento de IVA según su uso efectivo
V0766-25
Rentals in property societies may be exempt from wealth tax if conditions are met
V0631-25
Renting property constitutes an economic activity if a full-time employee is employed, even if the employee works for other companies outside their working hours
V0409-25
Employee with full-time contract required to maintain property tax exemption in rental activities
V0326-25
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Auto-detected from the page you are viewing.
Check the privacy box to submit
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
No cost · no commitment · cancel up to 24h in advance
Reschedule · Cancel
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
A partner calls directly · Same day if requested
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.