Analysis of the Spanish tax treatment of partial demergers involving real estate leasing activities and the application of the FEAC neutrality regime.
Partial Demerger of a Leasing Business: Technical Review of Binding Tax Ruling V1956-25
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Corporate Income Tax
Special Tax Regime for Companies Letting Residential Property (Spanish CIT) and the 4% VAT Rate
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...
Spanish Supreme Court Clarifies Depreciation Rules for Capital Gains on Rental Properties
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...