Tax fraud in Spain is taken very seriously and, under certain circumstances, can constitute a criminal offense. It is essential for individuals and companies to understand the thresholds, risks, and corrective measures available to avoid escalating a tax problem into criminal territory. When Does Tax Fraud Become a Criminal Offense? Tax fraud is classified as … Read more
If your company is a small or medium entity (SME) or a micro-business, it is important to note that the Corporation Tax rate will gradually decrease over the next few years. With the publication of Law 7/2024 on December 20, significant changes have been introduced in the taxation of small businesses, presenting a potential opportunity … Read more
In the business world, there are concepts that sound complex but are actually quite simple in logic. One of these is holding companies. For some, they are a key part of business planning, for others, a ‘legal trick’ to pay less tax. The reality, as is often the case in tax law, is somewhere in … Read more
In a move to continue supporting the transition to sustainable mobility, the Spanish government has officially confirmed the extension of tax deductions for electric vehicle (EV) purchases and the installation of charging points through 2026. The decision was announced as part of a new Royal Decree, ensuring that these tax benefits remain in place for … Read more
Gold has always had that aura of being a “safe value” that attracts both small savers and large investors. When markets tremble, gold shines. However, before rushing out to purchase jewelry, coins, or bars, it is important to ask yourself a key question: how is gold taxed in Spain? Because, although gold may shine, its … Read more
What’s Changing? Until recently, banks and payment platforms only reported large electronic payments to the tax authorities — for example, over 3.000€ or 10.000€ in a year. That threshold disappears in 2026. Because of the Royal Decree 253/2025, all Bizum payments received for commercial activity will be compiled and sent to the Tax Office monthly, … Read more
The controversial municipal waste‑management tax (tasa de basuras) introduced by many Spanish councils is now facing major legal scrutiny. According to the Asociación Nacional de Inspectores de la Hacienda Pública Local (ANIHPL), the tax could amount to over 3.400 million €, and if deemed invalid by the courts, millions of residents and businesses across Spain could be … Read more
When a person dies owning Spanish assets, their heirs inherit not only assets and rights but also certain liabilities, including outstanding tax debts. This can become particularly complex when the deceased operated as a sole trader, because tax assessments may arise after death. Understanding how liability is transferred and what can be limited is essential … Read more
Seizure orders (diligencias de embargo) are one of the most powerful tools used by the Spanish Tax Office (Agencia Tributaria / AEAT) to secure the collection of unpaid tax debts. When a taxpayer fails to pay on time, the administration may freeze bank accounts, garnish wages, or even seize real estate. This comprehensive article explains … Read more
Spain’s public pension system is undergoing significant reform in 2026, affecting how pensions are calculated, the age and conditions for retirement, annual pension increases, and contribution structures. These reforms, based on legislation such as Real Decreto-ley 2/2023, aim to ensure the system’s sustainability amid an ageing population and increasing life expectancy. 1. Introduction of a … Read more
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