Articles

Introduction Spanish businesses, whether self-employed professionals (autónomos) or companies, increasingly operate in international markets. A common question arises: when a Spanish business provides services or goods to a business client located outside Spain, how should VAT be applied? This article provides a clear overview of the VAT rules for B2B cross-border transactions, distinguishing between EU … Read more

Have you and your sibling inherited a house of significant value and taken joint ownership? Are you now interested in becoming the sole owner but lack the funds to compensate your sibling? You may not be aware that there is an alternative: you can use another property as compensation. Joint Ownership: A Common Scenario Following … Read more

The Line 2 grant programme for self-employed professionals in Andalucia, which started in 2023, has been renewed until the 30 June 2026. The grant is designed to support self-employed individuals in developing their economic and professional activities, providing a financial boost that can make a significant difference when starting or consolidating a business project. This … Read more

On 31 July 2025, Royal Decree-Law 9/2025 came into effect, introducing important changes to the system of birth leave (formerly maternity or paternity leave) and parental leave. The purpose of this legislation is to allow families to spend more time together and to provide greater flexibility in balancing work and childcare. Birth leave Up to … Read more

1. What Types of Works Qualify? In Spain, certain home renovation works are eligible for a reduced VAT rate of 10%, rather than the general rate of 21%. These works include: 2. Mandatory Requirements to Apply the 10% VAT Rate To benefit from the reduced VAT rate, all of the following conditions must be met: … Read more

In the corporate jungle of salaries, incentives, and retention strategies, few tools are as powerful — or as tax-sensitive — as performance-based bonuses. For executives and senior staff in Spain, timing is not just everything: it could mean a 30% tax reduction. The 30% Rule: A Hidden Gem in the Tax Code Under Spain’s IRPF … Read more

When it comes to property sales and tax declarations, understanding time limits and exemption rules is essential. Particularly relevant is the reinvestment exemption for the sale of a main residence. Here, we explain how the tax prescription period may be extended when this exemption is applied. Four-Year Review Period In general, when a taxpayer files … Read more

The National Court has issued an important ruling that provisionally recognises the right of non-EU residents (people who live outside the EU) to deduct expenses associated with the rental of properties in Spain from their Non-Resident Income Tax (IRNR). Until now, this possibility was only available to EU residents, which meant that there was a … Read more

Since 2022, high net worth taxpayers in Spain have been subject to not one but two wealth taxes. While this may appear redundant at first glance, each tax has a distinct legal basis and tax purpose. As at 31 December 2024, both the Wealth Tax and the Great Fortunes Tax remain fully in force. Understanding … Read more

One of the most common areas of confusion for self-employed individuals in Spain is the distinction between deductible and non-deductible expenses. Understanding what can and cannot be claimed is essential for ensuring compliance with Spanish tax law while optimising tax efficiency. Even so, certain situations can be ambiguous and may give rise to interpretation challenges.