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Recent publications
Approved Tax Measures in Spain for 2025: key changes in taxes
The year 2025 brings noteworthy tax measures. The new Law 7/2024 introduces changes to Corporate Income Tax (IS), IRPF and VAT, as well as new taxes for large multinational companies, financial entities and tobacco-derived products.
Economic Guarantees for Access and Connection Permits in Consumption and Demand Facilities in Spain
Royal Decree 1183/20 requires energy consumption and demand facilities in Spain to provide an economic guarantee to the competent authorities, amounting to €40/kW.
Dividend and Capital Gains Tax Exemption in Spain: Limits and Solutions to Double Taxation
Spain’s tax system provides exemption regimes to eliminate economic double taxation on dividends and capital gains earned by domestic and foreign companies, nationally and internationally.