Category archives: Taxation

Earlier this autumn, the Spanish Constitutional Court declared the system of calculating plusvalia capital gains tax as unconstitutional. As a result, the beneficiaries of this tax (local councils) all over Spain were left without a valuable source of income almost overnight. Unsurprisingly, it hasn’t taken the Spanish government to come…

The Spanish Constitutional Court has ruled that the municipal capital gains tax, a tax that is levied when a property is sold or inherited, is unconstitutional. The Incremento del Valor de los Terrenos de Naturaleza Urbana, also known as plusvalía municipal, is applied when any property changes hands. In the case…

In general terms, you are tax resident in the country that you spend more than 183 days in a year. However, there are circumstances that mean a person can be resident in more than one country in which case each country may apply their own legal criteria. This situation has…

Nowadays, in the economic crisis brought on by the pandemic, there are property purchases that do not end well because of problems such as the buyer’s inability to get a mortgage or the impossibility of sale by the buyer. To avoid taking unnecessary risks, Spanish law has a buying contract…

Brexit has certainly affected many aspects of life in Spain for British nationals, but is inheritance tax one of them? In this blog post, we look at the rules to ascertain whether anything has changed for British heirs regarding inheritance tax in Spain. Important: Spanish succession follows two distinct paths…

Status of the agreement, checked August 2026 The International Tax Agreement between the United Kingdom (in respect of Gibraltar) and Spain was signed on 4 March 2019 and entered into force on 4 March 2021. It remains in force. Its purpose is narrow: tax residency rules for individuals and legal…

If you work for yourself or have a business in Spain, you must declare and pay certain taxes. In this article, we list the tax obligations for small and medium enterprises and the self-employed in Spain. They include income and business taxes, VAT and payments on behalf of other professionals….

As is true in any country, Spanish tax is a complex matter and in almost all cases, you should use the services of an expert tax advisor. However, it’s useful to understand the main aspects and know the basics to ensure compliance. This guide to Spanish tax lists the things…

Everyone dreams of paying the taxman less. And the good news is that in Spain, this dream can come true with the so-called Beckham Law.

On the 27th November 2019, the new double taxation treaty (CDI) between Spain and the United States – agreed in July this year – came into force.  The new agreement benefits many professionals working between the two states: with fewer taxes for investors, generating a better climate for cross-border investment….