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 […]

El Impuesto Temporal de Solidaridad de las Grandes Fortunas (ISGF) es un tributo directo, de naturaleza personal y complementario del Impuesto sobre el Patrimonio (IP), que grava patrimonios netos de personas físicas superiores a 3.000.000 euros, de modo que es un elemento relevante de planificación y cumplimiento para patrimonios elevados con conexión española. Al igual […]

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 […]

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 […]

La Ley 7/2024, de 20 de diciembre, ha introducido una reforma de los tipos de gravamen del Impuesto sobre Sociedades que beneficiará durante los próximos años a las pequeñas y medianas empresas. La modificación de los tipos de gravamen del Impuesto ya se aplica desde el presente ejercicio 2025, y de forma progresiva hasta el […]