Socia - Área Fiscal
30 published articles
Complete guide to filing your Spanish income tax return (IRPF) in 2026 as an expat or foreigner: tax residency rules, filing deadlines, Beckham Law option, deductions, and step-by-step process.
Guide to the 2026 income tax return for sole traders in Spain: deductible expenses, direct vs objective assessment, quarterly instalments, real-income social security contributions and strategies to reduce the tax bill.
Complete guide to IRPF 2026 in Spain: new brackets, current deductions, Renta 2025–2026 campaign calendar, legislative developments and tax planning strategies for residents.
Complete guide to deductions in the 2026 income tax return: state deductions, regional deductions, maternity, energy efficiency, charitable donations, pension plans, investment in startups and more.
Complete guide to the outsourced CFO for SMEs in Spain 2026: functions, differences from a controller, when your company needs one, engagement models, real costs and how to choose the right provider.
Complete guide to tax planning for companies in Spain 2026: legal strategies to optimise the tax burden, tax incentives, R&D deductions, related-party transactions and obligations calendar.
Complete guide to crypto tax obligations in Spain: capital gains in IRPF, Modelo 721 for overseas crypto assets over €50,000, Modelos 172/173 for Spanish exchanges, and the DAC8 Directive triggering automatic crypto information exchange from 2026.
Complete guide to the Zona Especial Canaria (ZEC): 4% corporate tax rate, registration requirements, job creation obligations, comparison with Madeira, Ireland and Malta, and the December 31 2026 registration deadline.
Complete guide to the Renta 2025 campaign (2025 tax year, filed in 2026): official calendar, main IRPF developments, current deductions, who must file and tax planning strategies.
Complete 2026 guide to non-resident taxation in Spain: IRNR (Modelo 210), rental income, capital gains on property, wealth tax, Modelo 720/721 obligations, and step-by-step filing instructions for non-residents.
Spain real estate tax outlook 2026: proposed 21% levy on non-EEA residential buyers, SOCIMI 80% profit distribution requirement, ZEC deadline December 2026 for real estate service companies seeking 4% CIT rate.
DAC8 complete guide for crypto holders in Spain: reporting framework for crypto-asset holders from 2026, tax treatment of gains and losses, Modelo 721 interaction, strategies for regularising prior-year positions before automatic exchange begins. 21 pages.
The main tax changes affecting expanding companies this year.
DAC8 in force from 1 January 2026: CASPs must collect DAC8-specific KYC data from the start of the year. First annual report (covering 2026 data) submitted in 2027. Exchanges, custodians and stablecoin issuers all in scope.
Complete Spain tax calendar 2026: filing deadlines for VAT, income tax, Corporate Income Tax, information returns, Intrastat and quarterly and annual obligations for companies and sole traders.
Spain tax changes 2026: DAC8 automatic crypto transaction reporting to AEAT from EU exchanges, Pillar Two tightened controls and corporate international tax changes.
ZEC Canary Islands: registration window closes 31 December 2026. 4% CIT rate, €100,000 minimum investment in Gran Canaria/Tenerife and 5 job creation requirement explained.
Spain's extraordinary levies on banks and energy companies: extended by Law 7/2024 for 2025, government plans to convert to permanent CIT surcharges for 2026. Filing via Form 795 (banks) or Form 797 (energy) in September 2026.
DAC8 (Directive 2023/2226) crypto automatic information exchange: CASPs must report EU-resident client transaction data from 2026, exchanged automatically between EU tax authorities via CRS/CARF framework.
Non-resident real estate taxation in Spain 2025: IRNR at 24% (non-EEA) or 19% (EU/EEA), Wealth Tax on Spanish-sited assets, quarterly Form 210 deadlines, and mandatory fiscal representation for non-EU/EEA owners.
Spain's Second Chance Law (Law 16/2022, Law 25/2015): debt discharge for natural persons, PAED process, discharge of AEAT/Social Security debts above €10,000 per creditor.
ZEC Canary Islands whitepaper: 4% CIT rate (vs 25% standard), legal basis, employment creation requirements (5 jobs), eligible activities, quantitative limits by headcount, Pillar Two compatibility, and registration deadline December 2026. 22 pages.
Spain's extraordinary energy sector levy under Law 38/2022 extended by Law 7/2024: rate of 1.2% on net energy turnover above €1 billion, non-deductible for Corporate Income Tax, Modelo 797 filing September 2025.
Spain tech sector and startup taxation 2024: Startup Law 28/2022 15% CIT rate for first 4 profitable years, €50,000 stock option exemption, ENISA certification (must apply within 5 years), and ZEC 4% CIT for Canary Islands tech companies.
Spain Wealth Tax (Impuesto sobre el Patrimonio) for non-residents: real obligation on Spanish assets, €700,000 allowance for EU/EEA residents, Model 714 by 30 June and Solidarity Tax impact.
Transfer pricing guide for multinationals in Spain: Article 18 LIS and RD 634/2015, OECD-recognised valuation methods, master file and local file documentation obligations, and AEAT defence strategies for related-party transactions.
DAC7 (Directive 2021/514) digital platform reporting: which platforms are obligated (rental, services, goods, transport), Modelo 040 annual filing (January), and penalties up to €50,000 for non-compliance.
Modelo 347 guide: who must file, the 3,005.06 euro annual threshold per counterparty, excluded transactions, February deadline and how to correct errors with the AEAT.
Definitive 2026 guide to Spain's Beckham Law (Article 93 LIRPF): 24% flat rate for 6 years, eligibility for employees, remote workers, entrepreneurs and directors, family extension, application process via Form 149, and quantified tax savings.
Municipal capital gains tax (plusvalia municipal, IIVTNU): two calculation methods since the 2021 reform, how to challenge a loss situation and statutory filing deadlines.