by Virginia Vicens | Jan 26, 2026 | Corporate Income Tax
The recent Supreme Court Judgment 5416/2025, of 20 November, has represented a significant interpretative shift in the taxation of the sale of properties leased by individuals, particularly with regard to the calculation of capital gains or losses for Personal Income...
by Virginia Vicens | Jan 25, 2026 | Non-Residents Income Tax
Spanish Court Grants Non-EU/EEA Landlords the Right to Deduct Rental Expenses (National Court Judgment 636/2021, 28 July 2025) On 28 July 2025, Spain’s National Court (Audiencia Nacional) issued Judgment No. 636/2021, a landmark decision for international property...
