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Within the framework of Intra-Community Transactions, there is a Tax exemption that can avoid the Obligation to self-assess VAT in Spain. This is Article 14.2 of Law 37/1992, on Value Added Tax (VAT), which allows certain entities to avoid paying Tax and not declaring VAT on their Intra-Community acquisitions of goods, provided they do not […]
Author Archives: Javier Ortega
15
Apr
Apr
Once the relevant procedures have been carried out and a change of use license has been obtained from the relevant Town Hall, this matter must be formalized in a public Deed for its subsequent registration in the Property Registry, and where applicable, in the Cadastre. Articles 30 and 31 of Royal Legislative Decree 1/1993, of […]
03
Dec
Dec
On December the 2nd, 2025, the Council of Ministers approved Royal Decree-Law 15/2025, which postpones for one year the entry into force of the Obligations derived from the so-called VERI*FACTU Regulation (Verifiable Invoice Issuance System) and the requirements of the Computer Billing Systems regulated in Royal Decree 1007/2023. This Royal Decree-Law must be validated by […]
04
Sep
Sep
When selling a property, whether it’s the result of an inheritance or a divorce decree, it’s common to wonder about its value and the date of acquisition. This is an important aspect because it directly impacts the calculation of the capital gain upon sale. WHAT IS MEANT BY CAPITAL GAIN? Article 33 of Law 35/2006, […]
05
May
May
The Special Regime for workers, professionals, entrepreneurs, and investors who relocate to Spanish territory, also known as the “Beckham Law,” is regulated under Article 93 of Law 35/2006, of November 28, on Personal Income Tax (hereinafter, LIRPF). This special regime allows certain taxpayers who move to Spain to be taxed as non-residents, which may be […]
17
Sep
Sep
Let’s suppose that the reader has a second home that he does not usually use but that he does not rent either, that is, he has it at his disposal. At a family meeting, her brother proposes to rent the house. You don’t think about it because he is your brother, you have total trust […]
04
Apr
Apr
The Supreme Court, in a recent ruling (STS 707/2023, of February 28) ruled on whether the contributions made to the Banking Labor Mutuality (hereinafter, MLB) in the period between January the 1st 1967 and December the 31st, 1978, the Second Transitional Provision (hereinafter, DT2ª) of Law 35/2006, of November the 28th, on the Personal Income […]
05
Mar
Mar
Individuals who acquire their tax residence in Spain as a result of moving to Spanish territory may opt to pay Non-Resident Income Tax, in compliance with the special rules established for this purpose in Article 93(2) of Law 35/2006 of 28 November on Personal Income Tax. This regime allows non-resident workers posted to Spanish territory […]
23
Jun
Jun
– Buying a loss-making company – Since 2015, the legislator has restricted the requirements to be able to take advantage of the Losses[1] of one company in another, on the occasion of the purchase of the former, in such a way that in some cases the right to be able to take advantage of said Negative […]
29
May
May
Controversial question: who must pay VAT on the rental of an establishment when the owner is a Non-Resident for tax purposes in Spain? According to Article 4. One of Law 37/1992, of 28 December, on Value Added Tax (hereinafter, LIVA), “supplies of goods and services carried out within the spatial scope of the tax by […]