Taxes for Non-Residents on the Purchase and Sale of Real Estate in Spain
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.
Breastfeeding Leave in Spain, Changes, Rights, and Obligations
With the entry into force of Royal Decree-law 2/2024, breastfeeding leave in Spain is now recognized as an individual right for both parents, with an extended duration of up to 12 months in specific cases. Additionally, the new regulation introduces new, more flexible accumulation leave options.
Labour Reform 2025: Key Implications for Companies in Spain
The recent publication of Organic Law 1/2025 brings significant changes that directly impact business management, necessitating a comprehensive review of labour policies.
Dividend Distribution in Spain: Legal Requirements and Main Types
Dividend distribution enables companies to share profits with their shareholders, whether from annual results, voluntary reserves, or interim payments. Each method includes specific requirements and financial implications and requires careful management.
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.
Seasonal Rentals vs. Tourist Rentals in Spain: Differences and Regulations
Seasonal and tourist rentals are contractual leasing modalities that, despite sharing similarities, are subject to different regulations in Spain.
Temporary Joint Ventures in Public Procurement in Spain: Regulation, Operation, and Benefits
In the context of public procurement in Spain, Temporary Joint Ventures (UTEs) are governed by Article 69 of Law 9/2017, dated November 8, on Public Sector Contracts.
Adaptation of Companies in Spain to the New Working Hours
The Spanish government is reducing the maximum working hours to 37.5 hours per week, marking the first adjustment of this kind since 1983. This measure forces companies to reorganize their work schedules to comply with new regulatory requirements.
