Tax planning

18 May 2026

An EOR arrangement can qualify for the Beckham Law (Art. 93 LIRPF) — the Spanish employment contract is formally satisfied. The risk is AEAT's substance test, which looks at whether the EOR exercises genuine employer authority or is merely a payroll processor.

11 May 2026

A debt-to-equity conversion requires an administrator's report on the reality and enforceability of the debts being contributed (art. 301.2 LSC) — for an SL, no auditor report is required.

11 May 2026

A capital reduction with return of contributions does not always generate immediate taxable income for the shareholder: art. 37.1.e LIRPF reduces the acquisition cost of the shareholding first, and only the excess is taxed as investment income.

11 May 2026

The liquidation quota received by an individual shareholder generates a capital gain or loss under IRPF: the difference between the liquidation assets received and the acquisition cost of the shareholding (art. 37.1.e LIRPF).

7 May 2026

A double holding (Operating SL + Patrimonial Holding SL) allows dividends to flow from the operating company to the holding at an effective IS rate of just 1.25%, rather than being taxed at personal IRPF rates of 19–28%.

7 May 2026

The administrator's salary is only deductible in IS if the articles of association expressly state that the position is remunerated — a generic reference is not sufficient after the 2018 Supreme Court ruling.

1 May 2026

You must not have been tax resident in Spain in any of the five years before the year of arrival — one year of Spanish residency in that window disqualifies you.

15 Apr 2026

These changes coincide with the Renta 2025 filing campaign (April–June 2026), creating unusually high search volumes among taxpayers and executives.

9 Apr 2026

Additionally, many regional governments maintain employment and training programmes with direct non-repayable grants.

7 Apr 2026

The simplified direct assessment method taxes real profit (income minus deductible expenses) plus 5% of expenses difficult to justify.

7 Apr 2026

Additionally, the AEAT has strengthened controls on digital income and crypto assets.

7 Apr 2026

It is essential to verify your community's specific deductions because the AEAT draft return does not always incorporate them correctly.

29 Mar 2026

Form 303 is the quarterly VAT self-assessment: filed four times a year in April, July, October and January of the following year.

25 Mar 2026

VAT on electricity for contracts up to 10 kW drops from 21% to 10% until June 30, 2026.

25 Mar 2026

Spain's 2% rent increase cap is in force from March 24, 2026 until December 31, 2027 — it applies to all residential leases, all landlords, across all of Spain.

24 Mar 2026

The proximity of the Renta 2025 filing campaign (April–June 2026) drives a seasonal spike in searches across Spain every year.

21 Mar 2026

VAT on electricity, natural gas, biomass, and fuels drops from 21% to 10% until June 30, 2026.

21 Mar 2026

A maximum of 2% annually, whether you are a large holder or a small landlord.

18 Mar 2026

Since the 2018 reform of the Horizontal Property Act (RDL 21/2018), a homeowners' association in Spain can prohibit or restrict short-term tourist.

18 Mar 2026

The income tax campaign for the 2025 tax year is filed in 2026.

10 Mar 2026

Requirements include minimum capital (€50,000–€150,000 depending on service category), an activity programme, governance documentation, and AML/KYC.

3 Mar 2026

The obligation applies to all companies and professionals conducting B2B (business-to-business) transactions.

28 Feb 2026

It is not a one-day exercise — it is a continuous governance posture that reduces audit risk, shortens audit timelines, and prevents restatements.

26 Feb 2026

For each item, assign a RAG status: Green (fully compliant, documented, tested), Amber (partially addressed or documentation incomplete), Red (not.

23 Feb 2026

Tax planning is the legitimate use of incentives, deductions and structures that the legislation itself provides, to optimise a company's tax burden.

16 Feb 2026

The temporary levies on credit institutions and on the energy sector, introduced by Ley 38/2022 for 2023 and 2024, were extended by Ley 7/2024 for.

6 Feb 2026

The temporary levy on the energy sector applies to legal entities with at least 75% of their income from energy activities and with net energy sector.

4 Feb 2026

Reduced-dimension entities (net turnover below €10 million) are taxed at 23% in 2026 (down from 24% in 2025).

1 Feb 2026

The 2026 tax reform strengthens CIT deductions for R&D with AI and sustainable technologies: up to 30% on current-year expenditure and up to 50% on the excess over the average of the prior two years.

1 Feb 2026

Technology and digital service companies that can establish genuine operations in the Canary Islands should evaluate this regime urgently, as the.

29 Jan 2026

The outlook for 2025 points to a more demanding compliance and documentation environment, particularly for companies with digital operations, crypto.

28 Jan 2026

Form 720 (Modelo 720) is mandatory for Spanish tax residents with overseas assets exceeding €50,000 per category.

15 Jan 2026

Dates shift to the next working day if they fall on a weekend or public holiday.

12 Jan 2026

DAC8 (EU Directive 2023/2226) enters full force in 2026: European crypto exchanges automatically report all transactions to the Spanish Tax Agency (AEAT), making a correctly documented tax position essential.

12 Jan 2026

DAC8 requires crypto asset service providers established in the EU to automatically report their clients' transactions to the tax authorities of EU.

5 Jan 2026

The Basque Country applies the foral regime through the Economic Agreement: taxes are paid to the Foral Deputation, not to the AEAT.

3 Jan 2026

The absence of an updated budget limits new public investment and fiscal adjustment capacity, but does not prevent the execution of ordinary.

25 Nov 2025

Membership of the Register of Economists Advising on Tax (REAF) or the relevant bar association is the primary formal guarantee of technical.

10 Nov 2025

For sole traders, the threshold where professional tax advisory becomes economically clear is around €60,000–€80,000 in annual turnover — though cross-border income or complex expenses can justify it earlier.

6 Oct 2025

The 2025 close introduces two new corporate tax deductions — for digitalisation investments and green assets — that require qualifying investments to.

24 Sept 2025

The assessment typically takes two to four weeks and costs between €2,000 and €5,000 for a single-entity SME.

14 Sept 2025

An AEAT inspection can start with a comprobación limitada (limited review by Gestión Tributaria) or a full inspection procedure (actuaciones inspectoras) — the scope and powers differ significantly.

7 Sept 2025

If you incorporate a limited company, you have formal obligations from the first day: registration with the AEAT, accounting books, quarterly VAT.

7 Apr 2025

BMC analysis: 2024 Spanish income tax (IRPF) campaign guide and key changes. Implications, updates and recommendations for individuals and businesses.

20 Mar 2025

Legally, they can file returns and process procedures before the tax authority, but they are not authorised to represent companies in tax inspection.

13 Jan 2025

BMC analysis: Spain tax update 2025 — mandatory e-invoicing, Corporate Income Tax minimum, intra-EU VAT changes and updated tax calendar for businesses.

13 Jan 2025

Additionally, changes to intra-EU VAT under the OSS (One Stop Shop) system and new digital economy taxation rules directly affect companies with.

30 May 2024

For a Spanish SME with no prior audit history, the full four-phase process — diagnostic through go-live — typically takes between three and nine.

24 Mar 2024

Newly incorporated entities apply a rate of 15% in the first tax year with a positive taxable base and in the following year.

13 Mar 2024

The first step is to determine whether the threshold crossing is confirmed — it must be two of three thresholds for two consecutive years under.

15 Jan 2024

The first reporting obligation covering 2023 data had to be fulfilled before 31 January 2024 by submitting Modelo 040.

11 Sept 2023

Modelo 347 has a direct impact on your administrative management and the risk of receiving AEAT requirements due to discrepancies.

3 Jul 2023

Royal Decree-Law 26/2021 allows taxpayers to choose between the objective method (cadastral value multiplied by coefficients) and the actual method.

5 Jun 2023

Law 12/2023 on the right to housing introduces significant new obligations for 'large landlords' — individuals or entities owning more than ten.

15 May 2023

B2G (Business to Government) electronic invoicing has been mandatory since Law 25/2013 for all invoices to Public Administrations exceeding €5,000.

8 May 2023

Law 12/2023 of 24 May on the right to housing introduces three categories of obligation with direct commercial impact.