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 […]

This entry was posted on 3 October 2025 by Gustavo Yanes in Tax.

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.

This entry was posted on 18 August 2025 by Monika Bertram in Labour.

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.

This entry was posted on 17 July 2025 by Michael Fries in Litigation.

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).

 

 

This entry was posted on 30 June 2025 by Marta Arroyo Vázquez in Litigation.

Madrid Approves a New Tax Reduction in the Inheritance and Gift Tax

The government of the Autonomous Region of Madrid under the leadership of Isabel Díaz Ayuso has just approved a new tax reduction in the inheritance and gift tax (impuesto sobre sucesiones y donaciones, ISD). This measure, which will benefit approximately 14,000 citizens of Madrid, extends the circle of beneficiaries to siblings, aunts and uncles, as well as nieces and nephews, and will also apply to the all persons in the group III regarding the degree of kinship.

This entry was posted on 20 May 2025 by Elsa Ochoa in Tax.

Procedural Law Reform in Spain: The New “Binding Offer” Introduced by Organic Law 1/2025

On 3 April 2025, Organic Law 1/2025 came into force in Spain which unleashed a comprehensive reform of the Spanish justice system and procedural law to increase their efficiency. The reform assigns a crucial role to the out-of-court settlement of legal disputes and, in this context, introduces the legal concept of the so called “confidential binding offer” (oferta vinculante confidencial) as an alternative dispute resolution mechanism.

This entry was posted on 13 May 2025 by Ricardo Cedrón in Litigation.