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
Spain has officially joined the “no more paper (or dodgy PDFs)” club. Royal Decree 238/2026, approved on 25 March, introduces mandatory electronic invoicing for businesses and professionals (B2B), in line with the “Crea y Crece” Law and the EU’s grand plan to modernise VAT systems. The aim? A noble trio: boost digitalisation, improve traceability, and … Read more
Spain’s tax authority, the Agencia Tributaria, is sharpening its focus on a new generation of income sources. From social media influencers and cryptocurrency investors to landlords receiving digital payments, the message from Hacienda is becoming increasingly clear: the digital economy is no longer flying under the radar. As Spain’s financial landscape evolves, so too does … Read more
Temporary and lifetime annuities are common financial products in Spain, typically structured through life insurance contracts or capitalisation schemes. The Spanish Tax Office (AEAT) provides a detailed set of rules that determine how much of each payment is taxable and how these annuities must be included in the Personal Income Tax return (IRPF). What is … Read more
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The Income Tax and Wealth Tax Declaration campaign is now underway. All tax residents of Spain are reminded that Income and Wealth Tax Declarations must be filed no later than 30 June.
In addition, Great Fortunes Tax Declarations must be submitted by 31 July.
Please contact us if you would like assistance, as we can prepare and file the declarations on your behalf.
Companies in Spain are reminded that Corporation Tax Declarations must be filed by 25 July.
Submitting the declaration within the official deadline is important to remain compliant with Spanish tax regulations.
We are available to assist with the preparation, review, and filing of your Corporation Tax Declaration.
