Spain has a highly attractive tax regime for workers, professionals, entrepreneurs and company administrators relocated to Spain.

There are two main types of financing available to companies that plan to acquire real estate for their activity: purchase with a mortgage loan, which is the traditional method, and real estate finance lease (also known as real estate capital lease).

The new edition of the PCS newsletter, prepared by the Private Client Services group, includes the main tax news for the third quarter of 2024

Andersen's China Desk team analyzes the most relevant judgments of May in financial regulation, data protection, tax, labour and real estate

The new edition of the PCS newsletter, prepared by the Private Client Services group, includes the main tax news for the first quarter of 2024

Tax and Tax Procedure Team analyses the taxation of cryptocurrencies under the Beckham Act

The new edition of the PCS Newsletter covers the main tax pronouncements of the last few months.

A document prepared by the EU International Taxation Service Line to explore the changing tax environment for holding companies in various jurisdictions

The EU Transfer Pricing SL guide on TP documentation requirements in various jurisdictions

The transaction includes the 30,000 square meter plot where the dealership is located in the Madrid town of Pinto

Javier Lacleta, Partner in the Real Estate area, María Chaves, Senior Associate in the same department, and Juan Pablo Gutiérrez, Tax Partner, have been responsible for advising on the transaction

High Net Worth 2023 guide highlights Andersen in the 'Private Wealth'

Andersen’s VAT & Customs practice in Europe conducted a comprehensive analysis of the VAT treatment of various types of tokens

The EU VAT & Customs Service Line has prepared an alert about the recent ruling by the European Court of Justice (ECJ) that has shed light on the issue of proportional fines for underpaid VAT in Belgium

Andersen's Public & Tax team analyses the impact and implications of CBAM

These appointments will strengthen the firm's private equity and international tax areas

The CBAM will enter into force on 1 October 2023 in its transitional phase. The definitive Regulation (EU) 2023/956 of the European Parliament and of the Council has been published last 16 May

The May edition of the PCS newsletter, written by the Private Client Services group, includes the main developments in tax matters in recent months.

There are two main purposes of this tax: collection and (ii) harmonisation, since it aims to reduce the differences in taxation of the wealth of individuals resident in the different Autonomous Communities

Mar Guardiola, Director in the Tax Department and head of Andersen's VAT, Customs and Excise Department, analyses in El Confidencial the Border Carbon Adjustment Mechanism that will enter into force on 1 October 2023 in its transitional phase

The European Transfer Pricing Team at Andersen has developed a news article on ethical tax practices for multinational businesses (MNEs)

The team has advised on M&A, tax, finance and urban planning

Our European Transfer Pricing team has prepared a short summary on the topic "Transfer pricing year-end adjustments"

Guide on R&D incentives for the European service line Business Incentives and Tax Credits

Ignacio Blanco, Director in the Energy area, together with Elena Martínez García, Lawyer in the Corporate and M&A area, and Yago Martos, Partner in the Tax area, have been in charge of advising on the transaction

• Andersen is already working with the organising team in all areas of law to support the development and success of this major sporting event • Emirates Team New Zealand, the team in charge of organising the next edition of the race, appoints Andersen in the tender to lead the legal advice among the main law firms in Spain

This union has allowed Betterfly to enter the European market through Spain

Andersen's EU Transfer Pricing department has prepared a document with the most relevant and common TFs identified in the OECD guidance

Repair under warranty completed by the customer may be considered as a supply of services towards the vendor, with repair costs might qualifying as consideration

On 7 April 2022, the European Court of Justice issued a verdict in the Romanian case Berlin Chemie (C-333/20)

In the recent past, there have been a large number of ECJ rulings which have been aimed at ensuring that formally defective (or even missing) invoices do not necessarily lead to the exclusion of the input tax deduction

Regarding the recent judgment of the Supreme Court ("TS") of 6th April 2022

The 2021 edition of Chambers & Partners highlights the firm in the areas of Corporate/M&A, Dispute Resolution, Employment and Tax and, for the first time, Public Law, Planning, Corporate Compliance and Environment

Regarding the ruling of the Court of Justice of the European Union (“CJEU”) on 27th January

Regarding the Supreme Court's ruling of November 30, 2021

Andersen´s Transfer Pricing practice in Europe analyzed the Taxpayer-initiated Transfer Pricing Adjustments

On 27-12-2021, the Official Gazette of the Spanish Parliament published the Draft Law on the promotion of start-ups, known as the “Start-ups Law”

The firm's Corporate and M&A department has advised the Seville-based company on the acquisition of the Valencia subsidiary of Mercedes-Benz

Andersen´s Business Incentives and Tax Credits practice developed The Resilience and Recovery Guide

Andersen in Spain Energy practice team has advised Solaer on the sale of 15 photovoltaic projects in Italy to the Italian subsidiary of Matrix Renewables, the renewable energy platform of the American fund TPG Capital

In this publication, Andersen Global's Tax team provides a guide to understanding the transfer pricing rules, regulations, policies and practices of the jurisdictions covered

Borja De Gabriel and Ignacio Blanco reflect for Invertia on the recent reply from the Directorate General of Taxes number V2265-21 regarding the application of the exemption (art. 21.3 LIS) of the positive income obtained in the transfer of shares in companies (SPVs) owning greenfield projects

The firm's Corporate and M&A team has provided legal assistance in the merger of Mondo TV Producciones Canarias and Mondo TV Iberoamérica, which will now operate as Mondo TV Studios

Nicolás Díaz analyses in an article published in the Thomson Reuters journal Actualidad Jurídica Aranzadi the recent publication of Law 11/2021, which has led to the modification of two aspects of the tax system in which the regulations on fundamental rights and freedoms play an important role

The Government approves the Draft Bill on Startups, which aims to boost investment in the entrepreneurial ecosystem in Spain through tax benefits, investment support instruments and attracting talent. Javier Bustillo and Borja De Gabriel analyse the measures adopted and what they imply for this type of companies and their investors

Andersen in Spain and Andersen in Portugal organised the webinar "Investment opportunities in Iberia: tax advantages and landing planning in Spain and Portugal" to provide an overview of the main advantages, opportunities and incentives for investments in both countries

Andersen in Spain and Andersen in Portugal jointly organised the event "New horizon for investments in Cuba, new business opportunities for Portugal", to discuss the investment opportunities that are opening in the new context on the island.

Andersen in Spain and Andersen in Portugal organized a seminar where professionals from both firms discuss the most profitable and interesting investment options in Real Estate in Spain and Portugal for companies and funds

The firm is ranked in the "Industry focus: Food" area and Ignacio Aparicio is included as Leading Individual in the "Corporate, Commercial and M&A" area.

The 2021 edition of Chambers & Partners recognises the firm in Dispute Resolution, Corporate/M&A, Employment and Tax and highlights for the first time Carlos Peña in Planning, Javier Bustillo in Venture Capital and Elena Sevila in Dispute Resolution

Publication of Royal Decree-Law 4/2021, of 9th March, amending Law 27/2014, of 27th November, on Corporate Income Tax, and the revised text of the Law on Non-Resident Income Tax, approved by Royal Legislative Decree 5/2004, of 5th March, in relation to hybrid disparities

Belén Palao analyzes the practical aspects faced by companies with the entry into force of the new regime

Yago Martos analyzes the aftermath of the pandemic on family-owned businesses

De Gabriel joins the Tax department as a Partner with two lawyers, which totals more than 20 professionals in the Valencia office, and Ricardo Pla in the Valencia Corporate Law area

Resolution of the Directorate General for Taxation of the 4th January 2021

Nicolás Díaz and Ya Jing Qiu collaborate in a book that includes a detailed study of the tax rules that affect the family group

On 3rd December, the Congress of Deputies approved the General State Budget for 2021, incorporating important fiscal modifications. Thus, in the next few days the Budgets will be transferred to the Senate for their final approval.

• UK content will become non-originating in the EU and also in EU partner countries • In most of the EU member states, UK established companies will be obliged to appoint a fiscal representative

José Manuel Pumar analyzes the Corporate Tax regulations that include a limitation on the deductibility of financial expenses

The firm, presented in this publication for the second year, climbs positions in Transfer Pricing and access for the first time in the rankings of Indirect Tax, Transactional Tax and Tax Controversy

To facilitate change in the internal processes of UK-based companies, the UK government has approved a £50 million direct aid scheme with retroactive effect from 12th June 2020

Spain has a special tax regime for posted workers and for entities holding foreign securities, which includes important exemptions on dividends and profits

Analysis of the change in the criterion for income in kind

Miguel Ángel Galán explains all the possible tax consequences of the home losing its status as a usual residence in El País

Miguel Ángel Galán analyzes the workers' ERTE during next year's tax return

Nicolás Díaz analyzes how tax law is used to influence the decision of taxpayers to establish their residence in one territory or another

Order HAC/626/2020, of 6 July, amending Order HAC/1271/2019, of 9 December, approving the rules for the implementation of Article 26 of the Regulation on Excise Duties

Miguel Ángel Galán explains how ERTE affects income for working mothers

In May, the Supreme Court published two rulings -18th May SCR 428/2020 and 19th May SCR 483/2020- aimed at clarifying how the pro rata for value added tax of holding companies in certain transactions with their subsidiaries should be calculated

Regarding 26th May Royal Decree-Law 19/2020, adopting supplementary measures in the agricultural, scientific, economic, employment and social security and tax areas to alleviate the effects of COVID-19

Miguel Ángel Galán explains what workers affected by furlough scheme stemming from the coronavirus should consider when preparing next year's tax return in Las Provincias

Miguel Blasco points out the need to adapt the tax declaration period to the new deadlines for the formulation and approval of the Annual Accounts established by the state of alert

Nicolas Diaz analyzes the approach of the Treasury in the case of income tax

On 30th April 2020, the Catalan Budget for 2020 was published in the DOGC, as well as the Law on fiscal, financial, administrative, and public sector measures, known as the Accompanying Law, which brings important tax modifications

This year the web site asks us for additional information and calculates the deductible amortization of the property acquired by inheritance or donation

Regarding the publication of 21st April Royal Decree-Law 15/2020 adopting additional urgent measures to support the economy and employment

Frequently asked questions regarding the impact of COVID-19 on transfer pricing policies

Regarding Royal Decree-Law 15/2020 of 21st April on urgent supplementary measures to support the economy and employment

Regarding the European's Commission Decision 2020/491 on the granting of relief from import duties and VAT on the import of goods, needed to combat the effects of the outbreak of COVID-19

Miguel Ángel Galán explains that if the Public State Employment Service (SEPE) or another public body pays us any remuneration, it is a remunerator for personal income tax purposes in El País

Extension of deadlines for mitigating the effects of COVID-19 on small contributors

Miguel Ángel Galán explains that the objective is not to asphyxiate companies and self-employed people, as these must be the ones to make the country recover, in ABC

Both autonomous communities extend deadlines for the submission of declarations and self-assessments

31st March Royal Decree-Law 11/2020, adopting additional urgent measures in the social and economic field to deal with COVID-19

Deadlines for presentation and payment of self-assessments and informative declarations not affected by the suspension or extension of deadlines regulated in RD 463/2020, which the state of alert institutes

Tomás Rivero explains in Expanxión that the machinery of the Tax Agency related to the presentation of the different taxes corresponding to the State does not stop despite the extraordinary situation that we live due to COVID-19

On 19th March 2020, Decreto-Ley Foral 1/2020 of 18 March was published in the Boletín Oficial de Navarra (BON). In the field of taxation, it includes the following measures

Regarding the 16th March Decree-Law 3/2020, on financial and tax support measures for the economic sector, speeding up administrative actions and social emergency measures to combat the effects of the evolution of the coronavirus (COVID-19) in Andalusia

Regarding Royal Decree 463/2020 declaring the state of alert for health crisis management and Royal Decree-Law 7/2020 adopting a series of measures to respond to the economic impact of COVID-19

Regarding Royal Decree-Law 8/2020 on urgent extraordinary measures to deal with the economic and social impact of COVID-19

Urgent fiscal measures adopted by the government to respond to the economic impact of COVID-19

Belén Palao discusses tax on single-use plastic food packaging

The Declaration on the Climate and Environmental Emergency in Spain includes programmatic measures but does not improve the regulation that facilitates investment and allows the execution of these measures. The autonomous regions should take advantage of the regulatory margin they have to facilitate the framework of the procedure and be able to achieve the EU's objective

Regulatory change to model 349: the possibility of submitting the recapitulative declaration of intra-Community transactions on an annual basis is eliminated

The aviation sector has managed to reduce CO2 emissions per passenger transported by 50 per cent over the last 30 years

Belén Palao and José Miguel Soriano analyse the future of Spanish exports in the face of UK tariffs

Regarding Royal Decree 3/2020 of 4 February

Miguel Ángel Galán analyses the "plan b" against tax increases in an article published by ABC

Family Business Consulting Experts Underline Need to Plan for Future Management to Ensure Continuity

Nicolás Díaz lists a series of guidelines for complying with tax obligations for entities operating outside Spain, as well as non-resident entities operating in Spanish territory

Toni Prat analyzs footballers' tax abuses

The UK's exit from the EU without an agreement will involve the application of customs and new controls with a considerable increase in costs for the movement of goods and services and delays in transport. An orderly Brexit would make it possible to maintain relations and business by applying international regulations in agreements, mergers, restructurings or insolvencies.

The date of entry into force of this set of measures is 1 January 2020 and witch modifies the harmonisation and simplification of certain rules for value added tax arrangements in respect of the taxation of trade between Member States

Order HAC/998/2019, of 23 September, regulating compliance with the obligation to keep accounts of the products covered by the manufacture IIEE

Belén Palao analyses in Expansión the import tariff war between the US and the EU over a wide range of products and industrial goods

Initial analysis of a possible Hard Brexit

Javier Vinuesa analyses the consultations made to the Directorate General of Taxes (DGT) on the REIT law

The BLN Palao Abogados team has been incorporated as part of the firm's commitment to the specialization and reinforcement of this area which is considered strategic in the coming years. Carlos Mínguez joins the firm from Uría Menéndez toghether with three lawyers and he will lead the Pablic Law department in the Valencia office

Javier Vinuesa analyses alternatives to sicavs for large estates in an article published by El Confidencial

On 17 July 2019 a new Double Taxation Treaty (DTT) was signed by the Spain-US Chamber of Commerce, replacing the existing Spain–US treaty (which entered into force in 1990)

Javier Vinuesa and Miguel Lilly analyse Spanish law and practice in tax controversies in a guide published by Chambers & Partners

Approved a Decree-Law on Non-Productive Assets of Legal Entities in Catalonia

Javier Vinuesa and Óliver Padilla analyze certain tax benefits in the taxation of homeowners in order to encourage leasing for El Confidencial

Decree-Law 1/2019, materializing the promise of the current Andalusian Government to eliminate Inheritance Tax for acquisitions by spouses and direct relatives

The international guide includes the firm in the classification of Commercial, Tax, Procedural, Labor, Public Law, Banking and Financial and Real Estate

VII Annual Finance Forum held on 3rd and 4th April in the Canary Islands

A considerable increase in donations is expected, but the main legal and fiscal implications must first be known.

The of the European Court of Justice rules on the Value Added Tax on the Production of Electrical Energy

The publisher highlights the areas of Dispute Resolution, Corporate/M&A, Employment and Tax

Jaime Varanda analyzes the order that the TSJCV publishes in which it refers the question to the Court of Justice of the European Union (ECJ) regarding the possible infringement of Community law by the Tax on the Value of the Production of Electrical Energy (IVPEE)

The firm provides tax and mercantile advice in this operation by the real estate firm

Jaime Olleros highlights Álvaro Silva's experience and knowledge, as well as his long career as a lawyer in Andalusia.

The Supreme Court has allowed an appeal filed by the State Attorney's Office to be processed and which will once again analyse the compatibility of the real obligation of the Inheritance and Gift Tax (ISD) with European Union law

SOCIMI 2.0 Day. Lessons from the past and future opportunities organised by Andersen Tax & Legal and Armabex, with the participation of the President of Armabex, Antonio Fernández, and the partners of the Andersen Tax & Legal team, Javier Vinuesa, Gonzalo Cerón and Maite Hernández.

RDL 15/2018, published in the Official State Gazette (BOE) on 6 October, introduced a series of fiscal measures

This new measure aims to ensure equal treatment between traditional and electronic publications.

On 1 January 2013, Law 15/2012 of 27 December on fiscal measures for energy sustainability came into force

The Constitutional Court dismisses the question of unconstitutionality raised by the Supreme Court in relation to the Tax on the Value of the Production of Electrical Energy (IVPEE)

Andersen Tax & Legal held a conference on how taxpayers should proceed before the tax inspection

Miguel Ángel Galán analyses the municipal added value tax

Toni Prat and Carla Cerdeira analyze the SC that determines that it is not mandatory to file an appeal for reversal at the local level if the only ground for challenge is the unconstitutionality of the rule

Yago Martos analyzes the continuous modifications of the tax regulations, as well as the changing criteria in their interpretation by the different administrative and judicial bodies.

On 29 May 2018, the Governing Council of the Community of Madrid approved the draft law on tax measures for the Community of Madrid for 2018

Conference on municipal capital gains: one year after the Constitutional Court's ruling

Conference: The review of cadastral values to optimise property taxation

Jordi Rius analyses the indirect taxation derived from property leases

The Spanish Supreme Court, on February 19^th 2018, has issued a sentence confirming that Spanish Inheritance and Gifts Tax Law is against the free movement of capital stated by the European Union Treaty

The editorial includes Íñigo Rodríguez-Sastre as an outstanding lawyer in Dispute Resolution, Javier Mata in Insolvency, Alfredo Aspra in Labour and Javier Vinuesa in Tax

Enrique Vázquez analyses the inviolability of the domicile when the Tax Agency intervenes

Regarding the Supreme Court's decision on 28th November 2017

Law 6/2017, of 24 October, on urgent reforms to self-employment, introduces a series of amendments to the law on personal income tax that will enter into force on 1 January 2018

Analysis of the Royal Decree-Law 3/2016 that introduced important reforms to corporations tax

In May the European Commission issued an opinion in which it announced that it was simplifying the rules for state aid in the outermost regions

On August 25 the Resolution of 24 August 2017, which contains the new 3.2.2 version of the Facturae e-invoice format, was published in the Official State Gazette (BOE)

The Order HFP/816/2017, which was issued by the Ministry of Finance and Public Administrations and approved form 232 for the reporting of related party dealings and tax haven transactions, was published in the Spanish Official State Gazette on 28 August

By means of Binding Consultation V1434/2017, the queries have been dissipated in relation to the late presentation of Model 720 without prior notice from the Administration

Th Immediate Submission of Information came into force on 1 July, 2017, a new VAT record keeping system

Reflecting the judgment of the Employment Division of the Supreme Court of 22 April 2014, which declared this type of compensation compulsory

On 24 May 2017, the People’s Party and Ciudadanos (Citizens) agreed an amendment to the National Budget for 2017

On May 5, by Order HFP/399/2017, the revised Corporate Income Tax forms were approved for the 2016 fiscal year

Today, the Official State Gazette published Order HFP/417/2017, dated 12 May 2017, which regulates the normative and technical specifications that govern the Immediate Information System

The Supreme Court has given leave to proceed for an appeal for annulment aimed at determining whether the body called to decide on an application for suspension of enforcement of a contested decision filed

Rodés has proven experience that will be a key asset for the growth and expansion of Andersen Tax & Legal in Spain.

The impact of the Rates Review on various taxes and the future reform of the law on municipal capital gains tax

Creation of new taxes and amendment of regional taxes and taxes ceded by the state

The exemption cannot be subject to registration in the Registry of Intracommunity Operators (RIO) or in the VIES

Higher rates of Transfer Tax and Stamp Duty on waiver of exemption from VAT and adding of two new types of tax

Exemption for taxable persons registered with the REDEME from the requirement to file invoicing registers for the first half of 2017

The Constitutional Court declares certain provisions of the “Provincial Law of Guipúzcoa” which regulates the IIVTNU, to be void and unconstitutional