Maria Espinosa Guillen

In 2026, Spain updates the rules for VAT pro-rata, a system used to calculate the deductible portion of VAT when a business carries out both taxable and exempt operations. For small and medium companies and self-employed professionals, understanding these changes is essential to optimize tax deductions and comply with the Tax Office. This article explains … Read more

If you are planning to settle in Spain and start a business or professional activity, it is essential to understand your tax obligations—especially regarding VAT (Value Added Tax). However, not all activities are subject to VAT in Spain.This article explains which business activities are exempt from VAT under Spanish law, specifically Article 20 of VAT … Read more