NEWS

February 22, 2023

Taxation of an employee resident in Portugal who works remotely for a Spanish company

The Directorate General of Taxes (DGT) in its Consultation V2440-22, dated 25 November 2022 clarifies how a Spanish person who is a tax resident in Portugal and who has been working for a Portuguese company until April 2020 is taxed. ...

January 31, 2023

Recent tax rulings in regards to the sale of properties

Exemption for reinvestment in main residence when the bare ownership is held The Supreme Court in its ruling of 12 December 2022 addresses the taxation of capital gains in personal income tax after the sale of a property in which ...

December 1, 2022

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 ...

November 10, 2022

Sale of property following an inheritance tax reduction for family businesses.

Directorate General of Taxes (DGT). Binding Consultation V1236-22, of 31 May 2022. The case in hand analyses a case in which the deceased dies intestate with an economic activity of renting property with 26 properties assigned to the business. The ...

October 17, 2022

The tax value and the sales value are independent for personal income tax purposes

Consultation V1607-22, of 4 July 2022 Following the sale of a property, the question arises as to whether the value to be considered for the purposes of calculating the capital gain is the transfer value or the tax value (valor ...

September 30, 2022

The tax base for the “plusvalia” tax in the case of a property developer

The Directorate General of Taxes (DGT) in its Consultation V0983-22 of 4 May 2022 analyses various questions regarding the calculation of the taxable amount of the municipal capital gain after the purchase of land by a real estate developer, subsequent ...

September 15, 2022

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 ...

August 31, 2022

Obligation to declare foreign pensions depending on their amount

The ruling dated 28 June 2022 of the Central Economic-Administrative Court (TEAC) establishes certain thresholds to be taken into account when the taxpayer’s only income is a pension from a foreign source that has not been subject to withholding tax ...

July 29, 2022

Temporary absences when determining the applicable autonomous community inheritance and gift tax regulations

In its ruling issued 3 May 2022, the Supreme Court analyses the application of the rules of one autonomous community or another, taking into account that the one where the donee (the recipient of the donation) has spent the greatest ...

June 8, 2022

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. ...

Taxation of an employee resident in Portugal who works remotely for a Spanish company

Recent tax rulings in regards to the sale of properties

Termination of co-ownership: recent judgments

Sale of property following an inheritance tax reduction for family businesses.

The tax value and the sales value are independent for personal income tax purposes

The tax base for the “plusvalia” tax in the case of a property developer

Tax residence change to Gibraltar

Obligation to declare foreign pensions depending on their amount

Temporary absences when determining the applicable autonomous community inheritance and gift tax regulations

Sale of real estate companies: recent tax rulings

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