Cross-Border Inheritance Cases and Registered Civil Partnerships: New Ruling Strengthens Equal Tax Treatment in Spain

Increasing mobility within Europe means that a growing number of inheritance cases have a cross-border dimension. People resident abroad frequently leave assets in Spain, such as holiday properties or investments. The situation becomes particularly complex when the surviving heir is not a spouse but the partner in a registered civil partnership or civil union established abroad.

Corporate Income Tax in Spain: Aspects to Consider in the Closing of Accounts 2025

Every closing of accounts and respective tax matters requires a detailed review of tax changes and new developments. In Spain, one such change is the modification of the corporate income tax rates, which will also carry over effects to the next years. Accordingly, for tax periods started in 2025, companies with a turnover of less […]

Moving Directors and Digital Nomads to Spain Could Save Taxes – Or Trigger Tax Inspections

Spain has become an attractive destination for international groups who send their directors to Spain, hire foreign talent, allow remote work from Spain or appoint company directors who reside here. But there is some small print behind this great tax opportunity: while using the impatriate tax regime known as “Beckham Law” can be very efficient, […]

The Seat of Arbitration: Significance and Practical Recommendations

When negotiating international contracts, arbitration clauses typically receive less attention than commercial or financial aspects. However, the choice of seat of arbitration is one of the most important legal decisions for the parties, as it determines the legal framework applicable to the proceedings and the degree of intervention of the courts. The seat must not […]

Draft Bill of Organic Law on Public Integrity in Spain

Main Developments in Commercial and Corporate Matters

On 17 February 2026, the Spanish Council of Ministers approved the Draft Bill of the Organic Law on Public Integrity (hereinafter, the “Draft Bill”), which has now been submitted to the Spanish Parliament for decision. As an organic law, its approval requires an absolute majority vote in Congress in accordance with Article 81 of the Spanish Constitution.

False Self-Employment and Retirement Benefits in Spain: Can the Company Be Obliged to Bear the Benefits?

This question was recently analysed by the Spanish Supreme Court (Tribunal Supremo) in its ruling 273/2026 of 12 March 2026. The relevant facts of the case, in summary, were as follows: