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. 80 results.
No imputation of property rental income if property unusable due to urbanistic reasons
V5301-26
No declaration required for exempt subsidy if income limits not exceeded
V5291-26
Rental income not imputable if illegal occupation and eviction process start
V5321-26
Habitual home determined by continuous and effective residence, not registration
V5308-26
Rental income must be imputed for ownership of a second property even if not used
V5348-26
Es posible considerar una única vivienda habitual aunque se resida en dos inmuebles contiguos con referencias catastrales distintas
V5345-26
Tratamiento fiscal de una SCI francesa respecto a inmuebles en España según el Convenio
V1674-26
Rental income must be charged for a garage purchased after the main residence
V1283-26
No imputation of rental income for properties under construction
V1282-26
Rental income must be imputed for property ownership not constituting habitual residence
V1077-26
Requisitos de actividad económica en el arrendamiento de inmuebles para el régimen de transparencia fiscal internacional
V0632-26
Dividends from private shares are fully attributed to the holder in personal income tax
V0569-26
Incomes and mortgage expenses cannot be declared without property ownership
V0576-26
Rental income from property should not be imputed if a usufruct right exists
V0536-26
Gains from share sales attributed to legal ownership
V0487-26
No imputation of rental income if property not usable
V2447-25
V2252-25
Rental income must be imputed for holiday let properties when unoccupied
V2243-25
Rental income from proindiviso properties attributed to legacy owners only
V2131-25
Indemnizaciones from provisional execution imputed to the year when the judgment becomes final
V2096-25
Imputation of rental income for an unoccupied property not constituting habitual residence
V1926-25
No imputation of rental income for urban land pending construction
V1949-25
No imputation of immovable rental income for unconstructed land area
V1932-25
Rental income from construction properties not imputable if not usable
V1910-25
Free transfer of a property to a nephew triggers imputed rental income
V1900-25
No imputation of property rental income where right of residence is full
V1674-25
Death of usufructuary triggers property consolidation and tax payment regardless of inheritance renunciation
V1440-25
30% reduction in professional income possible if earnings period exceeds two years and income is irregular
V1448-25
Rental income must be imputed for jointly owned property
V1409-25
UK LLP rental attribution does not affect Beckham regime eligibility
V1372-25
Reinvestment exemption does not apply if property ceased to be habitual residence after two years
V1298-25
Rental income from a private property must be taxed to the legal owner
V1048-25
Imputation of property rental income to holders of beneficial rights
V0912-25
Rental income from inherited property taxed solely to spouse owner
V0472-25
No tax on IRPF for dividends from regularised profits
V2193-24
Resident in Spain with property in Italy: rental income tax and IMU non-deductible
V1742-24
No imputation of rental income for rural property occupied by third parties if judicial proceedings are initiated
V0514-23
Los residentes fiscales en España tributan por su renta mundial y por sus inmuebles en territorio español
V2107-22
Award of property share upon dissolution of condominium not a capital gain
V1605-22
Dividends from image licensing society not taxable in IRPF if special regime already applied
V1312-22
No obligation to impute rental income from rural property in IRNR
V0250-22
Loan interests and dividends from companies exempt if income already imputed
V2467-21
Rental income imputation applies to property owners or holders of real enjoyment rights
V1971-21
Imputation of rental income calculated as a percentage of cadastral value
V1761-21
Capital gains imputation: from deceased to pending inheritance
V1614-21
No rental income should be reported for illegally occupied property if eviction proceedings begin
V1308-21
No imputation of property rental income if property is used in a full-time economic activity
V1294-21
Rental income imputation must be based on the full cadastral value of the plot
V1200-21
No obligation to declare rental imputation for rural property with dwelling in IRNR
V0516-21
Rental income must be imputed for property ownership period
V0123-21
No imputation of immovable rental income for under-construction or non-useable properties
V2862-20
No imputation of immovable rental income for urban plots without construction
V2834-20
No imputation of rental income for unconstructed land in rural property with a farm shed
V2864-20
Rental income must be imputed for unoccupied property in a community of property
V2206-20
Dividends from a Mexican transparent company taxed as capital gains
V1825-20
Imputation of rental income from habitual home not required after spouse's death
V1107-20
Exclusion of rental income from illegally occupied properties during eviction proceedings
V1054-20
Imputation of rental income excluded for habitual residence
V0978-20
Rental income attributed to deceased or heirs depending on timing
V0902-20
Spanish residents must declare Irish property rental income as capital gains
V0515-20
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.