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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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Tax residence change to Gibraltar

The Directorate General of Taxes (DGT) in its Consultation V1310-22, dated 9 June 2022 decides whether a Spanish national who transfers his residence to Gibraltar maintains his tax residency in Spain. The case arises where a Spanish national intends to ...
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Sale of real estate companies: recent tax rulings

Taxation on the sale of companies with real estate as current assets On 29 March 2022, the Central Economic-Administrative Court ruled on the taxation of a sale of shares in a company with real estate accounted for as current assets. ...
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