Articles

If you are separating from your spouse and will be required to pay compensatory maintenance, it is generally more advantageous to do so in the form of periodic payments rather than a single lump sum. Below, we explain the tax implications under Spanish law and why a phased payment approach may prove more beneficial. Compensatory … Read more

One of the most frequent concerns among foreign residents in Spain is the belief that the Spanish tax office can empty their bank account without prior notice. While the tax authorities do have the power to freeze funds (embargo) in certain circumstances, this is never an automatic or arbitrary process. Although Hacienda is sometimes viewed … Read more

The process of selling a property in Spain involves more than simply finding a buyer. It entails a series of tax obligations, the most significant of which is the capital gains tax.The realisation of capital gains in Spain carries with it the obligation to file the corresponding tax declaration depending on the type of taxpayer, … Read more

Introduction Spanish businesses, whether self-employed professionals (autónomos) or companies, increasingly operate in international markets. A common question arises: when a Spanish business provides services or goods to a business client located outside Spain, how should VAT be applied? This article provides a clear overview of the VAT rules for B2B cross-border transactions, distinguishing between EU … Read more

Have you and your sibling inherited a house of significant value and taken joint ownership? Are you now interested in becoming the sole owner but lack the funds to compensate your sibling? You may not be aware that there is an alternative: you can use another property as compensation. Joint Ownership: A Common Scenario Following … Read more

The Line 2 grant programme for self-employed professionals in Andalucia, which started in 2023, has been renewed until the 30 June 2026. The grant is designed to support self-employed individuals in developing their economic and professional activities, providing a financial boost that can make a significant difference when starting or consolidating a business project. This … Read more

On 31 July 2025, Royal Decree-Law 9/2025 came into effect, introducing important changes to the system of birth leave (formerly maternity or paternity leave) and parental leave. The purpose of this legislation is to allow families to spend more time together and to provide greater flexibility in balancing work and childcare. Birth leave Up to … Read more

1. What Types of Works Qualify? In Spain, certain home renovation works are eligible for a reduced VAT rate of 10%, rather than the general rate of 21%. These works include: 2. Mandatory Requirements to Apply the 10% VAT Rate To benefit from the reduced VAT rate, all of the following conditions must be met: … Read more

In the corporate jungle of salaries, incentives, and retention strategies, few tools are as powerful — or as tax-sensitive — as performance-based bonuses. For executives and senior staff in Spain, timing is not just everything: it could mean a 30% tax reduction. The 30% Rule: A Hidden Gem in the Tax Code Under Spain’s IRPF … Read more

When it comes to property sales and tax declarations, understanding time limits and exemption rules is essential. Particularly relevant is the reinvestment exemption for the sale of a main residence. Here, we explain how the tax prescription period may be extended when this exemption is applied. Four-Year Review Period In general, when a taxpayer files … Read more