Reduction in Taxation for Rental of Real Estate by Non-Eu Non-Residents
A recent ruling by the National Court of Spain (636/2021) states that the tax treatment received by non-EU/EEA non-residents when declaring rental income from properties in Spain violates the principle of free movement of capital, as established in Article 63 of the...
Application of RRSIF and Veri*Factu in accordance with RD 1007/2023 and RD 254/2025
As part of the measures adopted by the Spanish Tax Agency (AEAT) to strengthen the prevention of tax fraud, the Regulation on the Requirements of Invoicing Computer Systems has been approved through Royal Decree 1007/2023, complemented by Ministerial Order...
Measures to promote the growth of SMEs in Catalonia
PIMEC and the Minister of Economy and Finance, Alícia Romero, met to discuss measures to promote the growth of micro, small, and medium-sized enterprises in Catalonia. During the meeting, they agreed to establish working groups to improve the tax system and facilitate...
King Juan Carlos I creates a foundation in Abu Dhabi
Depreciation of used assets requires special attention. It is essential to define what is meant by used assets and to identify them correctly. This term refers to assets that have already been used previously. In the specific case of real estate, in order to be...