by Virginia Vicens | Jun 9, 2026 | Corporate Income Tax, IRPF
Dividends or salary: the underlying question Every shareholder who works in their own company eventually faces the same question: is it more efficient to draw a salary or to distribute profits as dividends? It is one of the most frequent questions in business tax...
by Virginia Vicens | Mar 20, 2026 | Inherance Tax, Wealth Tax
The Spanish Supreme Court has recently delivered a landmark interpretation with significant implications for the taxation of family-owned businesses, particularly in relation to the “employee requirement” applicable to real estate leasing activities. In its judgments...
by Virginia Vicens | Mar 19, 2026 | Transfer Tax-Stamp Duty, Inherance Tax, Local Taxes
The Balearic Government has recently approved Order 5/2026 (16 March), introducing a significant update to the regional real estate tax framework. The reform increases the maximum property value eligible for certain tax benefits in Transfer Tax (ITP), Stamp Duty (AJD)...
by Virginia Vicens | Mar 10, 2026 | Corporate Income Tax
Escisión parcial de la actividad de arrendamiento Corporate reorganisations ( including mergers, demergers, contributions of assets and share exchanges) are frequently used to restructure business groups, isolate operational risks and separate different lines of...
by Virginia Vicens | Feb 18, 2026 | Corporate Income Tax
Practical takeaways from Binding Ruling V1826-25 (13 October 2025) The Spanish Directorate-General for Taxes (Dirección General de Tributos, “DGT”) has recently issued Binding Ruling V1826-25 (13 October 2025), providing a detailed analysis of the special Corporate...
