On 23 June 2026, Order HAC/623/2026 of 12 June was published in Spain’s Official State Gazette. It amends Forms 210 and 296 for Non-Resident Income Tax (IRNR). The main changes to Form 210 (IRNR for taxpayers without a permanent establishment) concern rental income, other real estate income and dividends received by non-residents: The principal purpose […]

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 […]

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 […]

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 […]