Articles

Digital disconnection in Spain: what employers need to know

Technology has transformed the way businesses operate. Emails, instant messaging platforms, mobile phones and remote working arrangements allow employees to remain connected wherever they are. For employers, however, this flexibility also creates an important compliance issue. Spanish labour law recognises employees’ right to digital disconnection and requires companies to adopt measures to ensure that this … Read more

Director’s Loans in Spanish Companies: Accounting and Tax Implications

What Is a Director’s Loan in a Spanish Company? A director’s loan occurs when a company director or shareholder lends or borrows money from/to the company. This situation is particularly common in small and medium-sized Spanish companies, especially those managed by their owners. Often, directors will initially fund the company themselves or withdraw funds during … Read more

Has Your Identity Been Stolen and Now an Online Gambling Win Appears in Your Tax Records? Here’s What You Need to Do

Every year, thousands of taxpayers review their tax information before submitting their annual tax return. For some, the surprise comes when the Spanish Tax Office (AEAT) attributes gambling winnings to them from online betting platforms they have never used. Behind this situation may lie an increasingly common problem: identity theft in online gambling accounts. When … Read more

Have you sold a business asset? Be careful: the Spanish Tax Office might have a surprise for you in your personal income tax return.

Many self-employed professionals believe that the sale of a vehicle, business premises, machinery or any other asset used in their business is simply ‘included’ in their business income. But that is not the case. And here is where the tax surprises begin. If, over the past year, you have sold any assets used in your … Read more

Sustainable businesses, lower taxes: tax incentives many companies in Spain are still not taking advantage of

Sustainability has become a priority for many businesses, not only for environmental or corporate responsibility reasons, but also because of the economic and tax opportunities it offers. In Spain, certain investments aimed at improving energy efficiency, reducing emissions or promoting renewable energy can generate significant tax advantages for companies. However, many businesses are unaware that … Read more

The Supreme Court has abolished the State Register of Tourist Rentals. The news that has sent shockwaves through the holiday rental sector (and which many have misunderstood)

When the Supreme Court announced the annulment of the State Register of Tourist Rentals, the holiday rental sector was in an uproar. For some owners, it sounded like the end of bureaucracy. For others, it seemed like an invitation to start advertising their properties again without so many obstacles. But be careful. Because the reality … Read more

Deductible Expenses for the Self-Employed in Spain: What Can Autónomos Claim in 2026?

One of the most common questions for self-employed professionals in Spain is what they can actually deduct from their business income. The answer is not simply a matter of having an invoice. For an expense to be deductible, it generally needs to be genuinely connected with the economic activity, properly documented and correctly recorded. This … Read more

Self-Employed or Limited Company? What Should You Choose for Your Business?

When starting a business in Spain, one of the first questions many people ask is whether it is better to work as a self-employed individual (“autónomo”) or to set up a Limited Company (“Sociedad Limitada” or SL). This is an important decision because it affects not only your taxes, but also your legal responsibilities, business … Read more

Hiring Non-Resident Employees in Spain: Important Tax Points for Employers

As international recruitment becomes increasingly common, Spanish businesses may hire employees who have recently moved to Spain or who are not yet considered Spanish tax residents. In these situations, the employer cannot automatically apply the standard Spanish payroll withholding used for ordinary resident employees. The correct treatment will normally depend on the employee’s tax position … Read more

10 common tax pitfalls for expats in Spain – and how to avoid them

Most tax problems faced by expats in Spain do not arise from complicated investments or deliberate tax planning. They usually result from relatively simple misunderstandings about how the Spanish tax system works. Here are nine of the most common tax pitfalls we encounter and how they can be avoided. 1. Using figures from the wrong … Read more