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*February 2, 2025: deadline to submit the AEAT Model 165. The AEAT Model 165 is an informative declaration that newly created or recently established companies are required to submit to the Tax Agency to report the investments received through capital increases (including incorporation in some cases) by individual investors during 2025, and must additionally issue […]

An exit, that is, the sale of a startup through the sale of shares or equity, is usually one of the most important milestones in an entrepreneur’s or investor’s journey. It can represent the culmination of years of effort, risk, and dedication. However, the final amount that ends up in your pocket after taxes can […]

Spain took an important step in 2023 with the approval of the Law 28/2022, promoting the startup ecosystem, commonly known as the Startup Law. This regulation creates a specific framework to support innovative startups, with various tax incentives, legal facilitations, and measures to attract talent and investment. The objective is, or aimed to be, to […]

In this article, we will focus on holding companies, analyzing practical issues, understanding the usefulness of this type of company, and the risks that may arise from their incorrect use. It is enough to say that the holding company is a key tool in modern business planning. It allows for centralized management, asset protection, facilitation […]

The Spanish Tax Agency (Agencia Estatal de Administración Tributaria, AEAT) and VAT regulations contemplate the concept of a “productive unit” or “autonomous economic unit” to refer to a set of tangible and/or intangible assets that, by themselves, are suitable to carry out an independent economic activity. The main legal basis is found in: Law 37/1992, […]

In a globalized world, multinational companies carry out business operations between their different subsidiaries located in various jurisdictions. In this context, the correct setting of prices in transactions between related entities, known as “transfer pricing“ or “transfer prices”, is fundamental to ensure fair taxation and avoid practices that could be considered tax avoidance or evasion. […]

As many of you may know or want to know, declaring the investment of foreign partners in your ‘Spanish’ company involves a series of legal and fiscal steps. The reality is that Spain attracts not only tourism but also foreign investment due to its geographical location, popularity, quality of life and industrial and commercial diversity. […]

Background and criticism The Wealth Tax was introduced in Spain in 1977 under a census premise, its singular objective being to ascertain the real wealth of Spanish citizens without losing the opportunity, of course, for taxpayers to pay tax on it. At present, although the global trend seems to be towards the abolition of such […]

The declaration of income and wealth always raises many doubts, especially with regard to applicable deductions and payments, which we try to resolve below: Questions and answers about the 2023 income and wealth tax return. How much can I be paid for untaxed mileage? From this year onwards, the tax-deductible mileage allowance is now 0.26 […]

On 3 April, the campaign for filing the Income and Wealth Tax Return for the year 2023 begins. As every year, there are new features that you should bear in mind, which we will explain below. New features in the 2023 income tax return Many of the new features are related to possible deductions by […]

The anthropologist Caleb Everett stated that numbers ‘made us who we are’ and they remind us and we associate them with different moments. Surely, and this being a totally subjective reflection, the number 720 does not evoke anything in our minds, and as a historical fact, in 720 A.D. the Umayyads conquered the heroic Gaul. […]

When we think of a fiscally attractive country, Spain does not spring to mind. The reality is that within the countries that make up the Organisation for Economic Co-operation and Development (OECD), Spain occupies one of the positions of ‘fiscal decline’. According to the International Tax Competitiveness Index for the year 2023, led by the […]

The transposition of EU Directive 2021/514, known as DAC 7, is a reality. The General Tax Law has recently incorporated the obligation to exchange tax information between EU countries, obtained through digital platform operators. The directive regulates the exchange of information between the tax administrations of the EU Member States, for which the platforms are […]

How are stock options taxed on your tax return? A new income tax campaign has already begun and this time, we take a closer look at the taxation in Spain of Stock Options, a recurring remuneration figure among startups, whose objective is to obtain and retain talent, maintaining the company’s attractiveness, as well as a […]