Blog
News and analysis on taxation
October 23, 2026
Law 49/2002 patronage: guide for donors and foundations
Donation relief under Spain's Law 49/2002, certification duties for foundations and income tax return steps for individuals and companies.
October 20, 2026
How to claim back Spanish plusvalía overpaid
When to challenge municipal capital gains tax after Constitutional Court case law, how to seek rectification and refunds within the 4-year limit.
October 16, 2026
ROI and VIES rejected: why your VAT number is denied
Census and operational reasons why Spain refuses ROI and VIES VAT registration, and how to fix the filing and appeal.
October 13, 2026
Tax consolidation vs VAT group in Spain
A practical comparison of Spanish corporate tax consolidation and the VAT group scheme, with a simple numeric example and the 3-year lock-in.
October 9, 2026
Crypto and Spanish tax: Form 721, sales and swaps
How crypto sales and swaps are taxed in Spain and when Form 721 for assets held abroad applies to virtual currencies.
October 6, 2026
Beckham Law in Alicante and Non-Resident Tax
Moving to Alicante under the Beckham Law: special inbound regime vs income tax vs non-resident tax, form 210 and treaties.
October 2, 2026
Valencia Family Business Succession by Gift of Shares
Guide to Valencia family business succession through lifetime gifts of shares, regional relief, wealth tax and succession agreements.
September 29, 2026
Transfer Pricing Documentation in Spain: Master File and Local File
Checklist for transfer pricing documentation in Spain for group SMEs, covering Master File, Local File, thresholds and reviews.
September 25, 2026
Challenging a Spanish Tax Penalty and Suspending Collection
How challenging a Spanish tax penalty works, from automatic suspension with a guarantee under art. 233 LGT to settlement discounts.
September 22, 2026
Reposition Appeal vs TEA Claim in Spain: Which Path to Take
Practical guide to reposition appeal vs TEA claim in Spain, with the 1-month deadline, common filing mistakes and next steps.
September 20, 2026
Culture investment tax deductions: how the 120% works
Corporate Income Tax law allows deducting up to 120% of contributions to cultural productions. We explain the requirements and steps.
September 10, 2026
Tax inspection: what to do when the request arrives
Receiving a Tax Agency request is not a penalty, but it demands a technical, on-time response. A practical action guide.
August 28, 2026
Forms 036 and 037: tax registration with the AEAT
Registering correctly with the Tax Agency census avoids future trouble. Differences between forms 036 and 037.