The transaction seems simple… but the Spanish tax office does not see it that way Buying a deteriorated property, renovating it and selling it with a capital gain has become common practice in the property market, particularly in areas with high demand. The economic logic is clear: buy cheap, invest in attractive renovation and sell … Read more
Introduction Private medical insurance is a recognised tax-deductible expense for self-employed professionals in Spain, provided that the requirements established in the Personal Income Tax Law are met. One of the most important aspects is that the insurance premium must be actually paid by the taxpayer, as only then can it be proven to the Spanish … Read more
When Spanish residents make gifts to family members abroad, one of the most common assumptions is that Spanish Gift Tax (“ISD”) automatically applies. However, the reality is more complex. In certain circumstances, a gift made to a non-resident may fall outside the scope of ISD entirely. In these cases, one of the most important factors … Read more
In recent years, Personal Mobility Vehicles (PMVs), known in Spain as Vehículos de Movilidad Personal (VMP), have significantly transformed urban transportation across the country and throughout Europe. Electric scooters and other lightweight electric mobility devices have become a common feature in cities, offering an affordable, practical, and environmentally friendly alternative to traditional forms of transport. … Read more
Spanish labour law is becoming increasingly focused on transparency, employee wellbeing and workplace safety. For companies, this means keeping up with a growing list of obligation s that go far beyond simply paying salaries. Among the key requirements are occupational risk prevention, working time recording, digital disconnection policies, data protection measures, pay transparency through salary … Read more
Introduction One of the most controversial and misunderstood aspects of Spanish tax residence law is the concept of ausencias esporádicas (“sporadic absences”) contained in Article 9 of the Spanish Personal Income Tax Law (Ley del IRPF). Many taxpayers assume that spending fewer than 183 days physically present in Spain automatically guarantees non-resident status. In practice, … Read more
What is Verifactu? Verifactu is a new invoicing control framework introduced by the Spanish Tax Office as part of its wider strategy to combat tax fraud and increase transparency. As explained in more detail in our dedicated article on Verifactu, the system is designed to establish stricter technical and security standards for invoicing software used … Read more
Spanish labour law allows companies to terminate an employee’s contract when they reach retirement age, provided certain legal requirements and workforce planning measures are met. Far from being a mere administrative formality, this approach enables businesses to refresh their workforce, promote job stability, and create new employment opportunities in a structured and compliant way. In … Read more
Spain has taken a significant step towards removing Gibraltar from its list of non-cooperative tax jurisdictions, historically referred to as the Spanish “tax haven” list. The Spanish Ministry of Finance has published a draft ministerial order proposing Gibraltar’s removal from the list established by Order HFP/115/2023. The draft also removes several other jurisdictions while adding … Read more
The deductibility of vehicle-related expenses is one of the most controversial issues within the Spanish tax system. Both self-employed individuals and companies face a demanding regulatory framework, in which the Spanish Tax Office pays particular attention due to the frequent mixed use of vehicles both professional and personal. Understanding when and to what extent these … Read more
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