Beckham Law and Directors of Holding Companies: Practical Analysis of Binding Decision V1068-25

Introduction The special regime regulated under Article 93 of Spanish Law 35/2006 on Personal Income Tax (LIRPF) —commonly known as the “Beckham Law”— allows individuals relocating to Spain to be taxed as Spanish tax residents but under the rules of the Non-Resident Income Tax (“IRNR”), provided that certain conditions are met. In practice, this means […]

BYD and opportunities for foreign suppliers in Spain: A strategic guide to investment

Tax Alert: Electronic Notifications to Foreign Entities in Spain

The Spanish Central Tax Appeal Board (TEAC) has confirmed that foreign entities operating in Spain, even without a permanent establishment in Spain, are required to communicate electronically with the Spanish Tax Authorities. In the matter in question, a Dutch company had transferred a property in Spain and disputed the validity of an electronic notification sent to […]

Spain Extends Paid Leave for Birth, Adoption, Guardianship, Foster Care and Childcare for Minors

On 29 July, Royal Decree-Law 9/2025 of the same date on the extension of paid leave for birth and care was published in the Spanish State Gazette. This Royal Decree transposes Directive (EU) 2019/1158 of the European Parliament and of the Council of 20 June 2019 on the work-life balance of parents and carers, repealing Council Directive 2010/18/EU. Furthermore, it introduces a number of amendments to Spanish legislation: the Workers’ Statute in its version given by Royal Decree 2/2015 of 23 October, the Basic Statute for Public Employees, in its version given by Royal Decree 5/2015 of 30 October, and the General Social Security Law, in its version given by Royal Decree 8/2015 of 30 October.

Insolvency Proceedings in Spain Continue to Rise According to the Report by the Spanish Judicial Council

The largest increase compared to the previous year was again recorded in insolvency proceedings involving natural persons who are not entrepreneurs, which rose by 44%. Insolvencies involving natural persons who are entrepreneurs also rose again, however by only 4.4%, while insolvencies involving legal entities fell by 0.2%. Between January and March 2025, there were 3.7% more evictions due to non-payment of rent, while civil enforcement proceedings fell by 17.9%. Debt collection proceedings rose by 64.6% and labour law dismissal claims by 3.1% compared to the first quarter of 2024.

Spain Overhauls Judicial Auctions: Key Points for the Real Estate Industry

Organic Law 1/2025 of 2 January on measures to improve the efficiency of the justice system brings about a comprehensive reform of Spanish procedural law (e.g. by reforming the regulations on procedural costs and introducing the concept of the binding offer).