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Tax

Recent rulings regarding tax residency in Spain

The validity of residence certificates issued by other tax authorities for the purposes of a DTT. In a Supreme Court ruling dated 12 June 2023, the Supreme Court carried out an exhaustive analysis of the validity of tax residence certificates ...
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Main aspects of the new Housing Law

The new Law 12/2023, of 24 May, on the right to housing, introduces certain new features which are described below: 1. Large landlords Article 3.k) of the law defines “large landlord” as “an individual or legal entity that owns more ...
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Termination of co-ownership: recent judgments

Personal income taxation The Supreme Court in its ruling of 10 October 2022 clarifies how the termination of a co-ownership is taxed for personal income tax purposes when the value of the property is updated. The Personal Income Tax Law ...
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