Francisco José Montiel del Río

The National Court has issued an important ruling that provisionally recognises the right of non-EU residents (people who live outside the EU) to deduct expenses associated with the rental of properties in Spain from their Non-Resident Income Tax (IRNR). Until now, this possibility was only available to EU residents, which meant that there was a … Read more

In a property sale with deferred payment, a simple question can have significant tax implications: what happens if, after signing the agreement, the purchaser and seller decide to change the dates and amounts of the outstanding payments? This is no minor issue. In certain transactions, corporation tax regulations allow the income derived from the sale … Read more

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

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

The transaction seems simple… but the Spanish tax office does not see it that way Buying a deteriorated property, renovating it and selling it with a capital gain has become common practice in the property market, particularly in areas with high demand. The economic logic is clear: buy cheap, invest in attractive renovation and sell … 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

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

In recent months, the Supreme Court ruling of May 20, 2025, has generated a lot of interest, and with good reason. The ruling sets clear and necessary limits on an all too common administrative practice: the Spanish Tax Office assigning tax liabilities to directors simply because they are directors and hold that position. This ruling … Read more

If you rent out a property by days, weeks, or months for holiday purposes, you probably think you have everything under control: license, Unique Registration Number (URN), platform, tax returns… But be careful, you may be breaking a key obligation without knowing it. And the worst thing is not the penalty. The worst thing is … Read more

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