Publications List

Essential Tax Planning Tools in Spain: Reduce Risks and Ensure Compliance

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.

Cybercrime and Man-in-the-Middle Attacks: Legal Defence Strategies

Defending a creditor from payment interception by a cybercriminal requires a detailed case analysis and adopting an effective procedural strategy. Situations like man-in-the-middle (MitM) attacks complicate dispute resolution and demand a rigorous approach to safeguard the creditor’s rights.

Taxation of the Most Common Incentive Plans in Spain

In Spain, there are various commonly used incentive plans. However, not all share the same objectives, characteristics, and tax implications. Understanding these consequences is essential for determining the plan that best fits the needs of the company and its employees.

Permanent Disability in Spain after the 544/2024 Ruling

Following Supreme Court ruling 544/2024, Absolute Permanent Disability and Major Disability benefits are now incompatible with any work requiring Social Security contributions. The new criteria allow only minor, occasional work that does not involve registration or contributions, aiming to protect genuine cases of income loss due to disability.