Publications

In this new newsletter, the Andersen Private Client Services Group analyses the main developments and regulatory changes in tax matters for 2025.

OPINION ARTICLES

• Tax residence: analysis of recent case law and its application in relation to double taxation agreements
• Wealth tax: indirect ownership of real estate in Spain
• Entry into force of the Double Taxation Agreement between Spain and Paraguay
• Entry into force of the deduction of the Community of Madrid for investments of new residents - ‘Mbappé Law’ -
• Countdown to the disappearance of the ‘Golden Visa’

SPECIAL TAX REGIME FOR IMPATRIATES

• Recent pronouncements of the General Tax Directorate and recent case law of the courts

INTERNATIONAL TAXATION

• Recent pronouncements by the General Tax Directorate
• Concept of rehabilitation in the calculation of the profit derived from the transfer of real estate by non-residents: ‘improvement’ vs. ‘conservation expense’

WEALTH TAXATION

• The primary residence is not considered an unproductive asset in the Wealth Tax
• Taxation of the usufruct of a property in the Wealth Tax
• Joint income tax and wealth tax limit: the Supreme Court will decide on its application to non-residents

DECISIONS OF INTEREST FOR PROFESSIONAL ATHLETES

• Taxation of the transfer of image rights
• Reclassification of payments to football players' agents as earned income

You can download the full magazine here.