Last September 29, 2022, Law 18/2022, of September 28, on the creation and growth of companies, was published in the BOE, which, among other measures, approved the use of electronic invoices as mandatory for all companies and self-employed individuals in their commercial relations. This law establishes the following obligations: 1. Obligation for all companies and […]

The Second Section of the Third Chamber, of Administrative Appeals, of the Supreme Court, in its Judgement No. 1231/2020, of October 1, has specified the doctrine on the requirements that must be observed regarding the Warrants to enter the home of the taxpayer, and which in large part derives from that contained in the Judgment […]

The Supreme Court establishes jurisprudence by issuing a judgment which has repealed the taxes applied to empty flats by the Badalona Town Hall because they are considered “irregular” and even “arbitrary”. The Badalona Town Hall unanimously agreed to impose a tax on those empty flats owned by banks and real estate investment funds. The Supreme […]

On July 1, the Constitutional Court has reported, by means of an information note, that it has declared as unconstitutional the regulation of installment payments on Corporate Income Tax approved by the Royal Decree-Law 2/2016, of September 30. The aforementioned regulation had introduced a series of modifications in the calculation of the installment payments for […]

Royal Decree-Law (RDL) 8/2020, of March 17, established an exceptional extension of the deadlines for drawing up and approval of the Annual Accounts due to COVID-19. Now, the recent RDL 19/2020, of May 26, has modified these deadlines establishing the following: – The deadline for drawing up the Annual Accounts is suspended until June 1, […]

Every year Spain issues thousands of residence permits to foreign citizens who come here to study, work, invest or simply have holidays at their second home. Regardless of the type of authorisation, the same doubt usually arises: “having a residence permit in Spain implies becoming its tax resident?” First and foremost, it must be clear […]