The rise of cross-border remote work has reignited the debate on permanent establishment in Spain. When employees or executives work remotely from Spain for foreign entities, significant tax risks may arise under OECD criteria.
A permanent establishment in Spain determines when a foreign company becomes liable for Spanish taxation because of its economic presence. Spanish legislation and OECD tax treaty standards define this concept, central to international tax law.
Spain offers a competitive regulatory and tax environment for foreign investment in renewable energy. However, the increasing complexity of transactions calls for close attention to the legal form of the investment and its tax implications.
Judgment 594/2025 of the Spanish Supreme Court, dated 20 May, strengthens a protective approach by requiring the Tax Administration to prove, in all cases, the existence of personal and culpable conduct by the director, and not merely rely on their formal status.
Spain has a favourable legal framework for those wishing to support non-profit organizations, offering tax reliefs in personal and corporate income tax, as well as advantages in property taxes such as inheritance and donations.
This article explains the legal and tax aspects of the Beckham and Mbappé regimes, their advantages, and eligibility requirements.
Spanish tax regulations impose several taxes on the acquisition and transfer of real estate. The taxation applicable to non-residents differs slightly from that for residents and varies based on the nature of the transaction, the type of property, its location, and the circumstances of the buyer or seller.
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.
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.
In Spain, complex tax regulations challenge businesses and taxpayers. Tools like tax binding ruling requests, advance valuation and qualifications agreements, and advance pricing agreements provide legal certainty and help with risk management. This article outlines these essential tools to support compliance and optimize tax planning for sustainable business management.
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