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...
Analysis of the Spanish tax treatment of partial demergers involving real estate leasing activities and the application of the FEAC neutrality regime.
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...
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...