The Temporary Solidarity Tax on Large Fortunes (ISGF) is a direct tax, personal in nature, and complementary to the Wealth Tax (IP). It taxes the net wealth of individuals exceeding € 3,000,000, making it a relevant element for planning and compliance for high-net-worth individuals with a Spanish connection. As it’s also the case with the… Updates on the Temporary Solidarity Tax on Large Fortunes (ISGF) for Non-Residents weiterlesen
Kategorie: Tax
Deferral of the VERIFACTU system
On December 3, 2025, Royal Decree-Law 15/2025, of December 2, was published in the Official State Gazette. This regulation adopts urgent measures to promote investment activity by local entities and autonomous communities, and it also amends Royal Decree 1007/2023, of December 5, approving the Regulation that establishes the requirements that must be adopted by computer… Deferral of the VERIFACTU system weiterlesen
News on the Transfer Tax and Stamp Duty in Catalonia
Effective from June 27, 2025, following the entry into force of Decree-Law 5/2025, of March 25, adopting urgent measures on tax, personnel expenses, and other administrative matters, changes have been introduced in Catalonia regarding the tax rates of the Transfer Tax and Stamp Duty (ITPAJD). The most important changes are as follows: Transfer Tax 1.- … News on the Transfer Tax and Stamp Duty in Catalonia weiterlesen
Gradual Reduction of the Corporate Income Tax Rate
Law 7/2024, of December 20, has introduced a reform of the Corporate Income Tax rates that will benefit small and medium-sized enterprises over the coming years. The amendment of the tax rates is already applicable from the current tax year 2025 and will be implemented progressively through to tax year 2029. The reform is being… Gradual Reduction of the Corporate Income Tax Rate weiterlesen
Amendments to the Special Tax Regime (IRPF) for Inbound Workers
Effective from January 1, 2023, following the enactment of Law 28/2022, of December 21, which promotes the startup ecosystem, certain amendments have been introduced to the special tax regime for relocated employees under the Personal Income Tax (PIT) (commonly known as Inpatriates’ regime or the “Beckham Law”). These amendments have also been further clarified by… Amendments to the Special Tax Regime (IRPF) for Inbound Workers weiterlesen
New reporting obligations on cryptocurrencies
In order to improve tax control of the taxable events that may arise from the holding and operation of virtual currencies, new reporting obligations on cryptocurrencies have been introduced, which were regulated by Law 11/2021, of 9 July, on measures to prevent and combat tax fraud and by Law 5/2022, of 9 March, amending the… New reporting obligations on cryptocurrencies weiterlesen