Selling Property in Spain as a Non-Resident: How to Calculate Capital Gains

How Can a Foreign Company Operate in Spain? When expanding a business to Spain, one of the first decisions is determining how the company will conduct its activities in the country. Not every company needs to establish itself in the same way. The appropriate structure will depend on factors such as the type of activity, […]

Can a Foreign Investor Buy Property in Spain? Yes. Foreign investors can purchase property in Spain without being Spanish tax residents. However, the transaction involves a number of administrative and formal requirements that should be considered before beginning the acquisition process. One of the first steps is to obtain the tax identification required to carry […]

What Is the Beckham Law? The Beckham Law is the popular name for Spain’s special tax regime for impatriates, established under Article 93 of the Spanish Personal Income Tax Act (IRPF). It allows certain professionals, executives, entrepreneurs and international workers relocating to Spain to benefit from a more favourable tax regime for a limited period. […]

Can You Work from Spain for a Foreign Company? The short answer is yes. Thanks to remote and hybrid working models, an increasing number of professionals now live in Spain while working for employers based abroad. However, the fact that your employer is located in another country does not automatically exempt you from Spanish legislation. […]

Why Does International Trade Involve Greater Risks? Unlike domestic transactions, international trade involves different legal systems, financial institutions, logistics providers and, in many cases, multiple currencies and tax frameworks. This additional complexity increases the likelihood of misunderstandings, payment disputes and operational issues if the transaction is not properly structured from the outset. Some of the […]

What is a holding company? A holding company is a company whose primary purpose is to own and manage shares or interests in other companies. Rather than carrying out business activities directly, a holding company acts as the parent company, controlling one or more operating companies that conduct the day-to-day commercial activities. This type of […]

Why your corporate structure is a strategic decision Your corporate structure is much more than a legal requirement. It provides the framework that supports your business as it grows, helping you manage risk, protect valuable assets and prepare for future opportunities. A well-designed structure can influence: Choosing the right structure from the outset can help […]

What Does It Mean to Be a Tax Resident in Spain? Tax residency determines the country in which an individual is required to pay taxes on their income and assets. As a general rule, a person may be considered a Spanish tax resident if they spend more than 183 days in Spain during a calendar […]

The Minimum Wage in Spain for 2026 has been approved with a 3.1% increase, setting the new amount at €1,221 per month in 14 payments, equivalent to €17.094 per year. The measure, effective retroactively from January 1, 2026, requires companies and self-employed individuals with employees to review payrolls, contracts, and salary structures. Retroactive Effects and Payroll […]

The Spanish Tax Directorate (DGT) has recently examined a particular but increasingly common scenario: a landlord renting out a commercial premises to be used by the tenant as their primary residence, without any underlying business purpose. This clarification is relevant for understanding the tax implications of such leases under both VAT and Personal Income Tax […]

Severance payments for objective dismissal may be exempt from personal income tax (IRPF), but only up to certain limits. In this article, we explain the tax exemption criteria and the tax implications if these limits are exceeded. What Does the Law Say About IRPF Exemption? According to Article 7(e) of the Spanish Income Tax Law […]

The binding tax ruling V0203-25 by the Spanish Directorate General for Taxation (Dirección General de Tributos, DGT) provides important clarity, particularly relevant to property rental companies facing generational or workforce changes involving family members. The determining factor for the exemption isn’t the Social Security registration system itself, but rather the existence of a genuine employment […]

If you are a tax resident in Spain and own assets or rights abroad, you may be required to submit Form 720 before March 31, 2025. Find out who must file, which assets need to be declared, and the possible penalties for non-compliance. Who Must File Form 720? The obligation applies to: What Assets and […]

Starting February 3, 2025, all companies will be required to report the identity of their beneficial owners to the Tax Agency through Modelo 036. This measure, established in Order HAC/1526/2024 and published in the BOE on January 9, 2025, aims to enhance tax transparency, prevent fraud, combat money laundering, and curb terrorist financing. Who Are […]

The year 2025 marks a significant step forward in labor rights, with new measures designed to facilitate work-life balance and provide greater protection to employees in exceptional situations. These initiatives reflect a renewed commitment to flexibility and workplace well-being, offering solutions that align with employees’ current needs while supporting them during critical moments. Need advice? […]

The Government has announced 12 new measures aimed at providing citizens with more housing, better regulation and greater support. Access to housing, which affects millions of people, is the focus of the Government’s new package of measures. During the forum “Housing, the Fifth Pillar of the Welfare State,” Pedro Sánchez presented 12 initiatives based on […]

As of today, Article 10 of Royal Decree-Law 8/2019, which amended Article 34 of the Workers’ Statute, establishes the following: “The company shall ensure the daily recording of the workday, which must include the specific start and end times of each employee’s workday. The company shall retain the records referred to in this provision for […]

The Directorate General of Taxes (DGT) has resolved a consultation in which it analyzes whether the transfer of these vehicles to employees, at no cost to them, implies a self-consumption of services subject to VAT. We want to clarify a common question that has been raised about the free provision of vehicles to employees and […]

We remind you that you have the opportunity to modify the contribution base of the Special Regime for Self-Employed Workers (RETA) and the corresponding fee, adjusting it to your actual income within the permissible limits according to age, until August 31, 2024. This modification will take effect from September 1, 2024. If you don’t do […]

When your company receives an advance payment for a future transaction, you must issue an invoice detailing the principal and VAT, and pay the tax in the self-assessment corresponding to the collection date. Later, when the sale is made or the service is provided, you must issue an invoice for the remaining amount and VAT. […]