When there is an economic disequilibrium between the spouses after a divorce, it is common to set a compensatory pension. But what few people know is that the tax treatment can make a big difference. How is it actually taxed? Provided that the pension is ordered or ratified by a judge, the treatment in personal … Read more
Spain enters 2026 without any major structural tax reform, but with a series of practical adjustments affecting employees, freelancers, landlords and companies. While some measures have attracted headlines, others have gone largely unnoticed despite having real consequences. The main challenge for taxpayers is distinguishing between confirmed legal changes and political announcements that have not yet … Read more
Credit seizure orders are one of the most common and effective mechanisms used by the Spanish Tax Office (AEAT) to secure the collection of tax debts. Through this procedure, the Administration orders a third party—usually a client of the debtor, but it could also be a tenant, a contracting company, or anyone who owes money … Read more
Renting out part of a property has become increasingly common in recent years. Many homeowners choose to let individual rooms, or even their entire property divided into separate rooms, as a way to share housing costs or make better use of their assets. What is less widely known is that, under certain conditions, these arrangements … Read more
Spain has recorded a historic high in overall Social Security affiliation, with the number of contributors reaching new all‑time peaks in mid‑2025. In July 2025, total affiliation reached around 21.86 million contributors, the highest figure on record in the series available. These figures also reflect significant growth in the number of young workers under 30 … Read more
If you are planning a trip to Spain and will be staying with a friend or relative, there is an important requirement you should be aware of. You may need to obtain an invitation letter, known in Spain as a carta de invitación. This article explains what this document is, when it is required, who … Read more
Foreign Employees Surpass three million, Driving Spain’s Economic Growth and Workforce Diversity. July and August 2025 have marked significant milestones for Spain’s Social Security system, highlighting both the overall growth of the workforce and the critical contribution of foreign employees to the economy. Record Growth in Social Security Affiliates In July 2025, Spain’s Social Security … Read more
The Carbon Border Adjustment Mechanism (CBAM) is an EU regulatory framework designed to ensure that imported goods reflect the carbon emissions generated during their manufacturing process. Its primary objective is to prevent “carbon leakage”—a shift of production to countries with less stringent climate policies—and to maintain fair competition between EU producers and external exporters. As … Read more
As the end of the tax year approaches, many taxpayers focus on holidays, deadlines and closing the year at work. However, taking a little time to review your personal tax position before 31 December can have a very real financial impact. With only a short window remaining, there are still several legitimate and effective measures … Read more
In September 2025, the Andalusian regional government announced a sweeping reform of its income-tax deductions (IRPF) that removes income limits for several previously restricted measures. Although the reform has been broadly welcomed, many observers have criticized the administration for introducing it so late in the fiscal cycle, arguing that the delay has created uncertainty and … Read more
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