The Constitutional Court declares the unconstitutionality of the Tax on the Increase in Value of Urban Land “Plusvalía municipal”

Access to update 3 november 2021 Update on the Declaration of Unconstitutionality of Municipal Capital Gains Tax by the Constitutional Court On 3 November 2021, the Constitutional Court published on its web the text of the court judgement, which is pending publication  in the Official State Gazette. In this respect, the grounds of the judgement […]


I. CONCEPT More and more companies are establishing variable remuneration systems through stock options in order to link their executives and employees to the company’s success, thus increasing the value of their shares. This enables to link variable remuneration, usually that of senior executives, to the stock market value of the Company’s shares –in the […]

EXEMPTION FROM WEALTH TAX ON REAL ESTATE HELD INDIRECTLY BY A NON-RESIDENT: the High Court of Justice of the Balearic Islands upholds the contentious-administrative appeal lodged by our firm.

The High Court of Justice has dealt a major blow to the Spanish Tax Agency in its battle to subject non-residents in Spain for tax purposes to Wealth Tax on real estate held indirectly through a non-resident entity. The existing dispute comes from a situation in which an individual, who is non-resident in the Spanish […]

Concept of tax residence in Spain for individuals (April 2016)

INTRODUCTION The purpose of this document is the analysis of Spanish legislation and the different agreements existing to avoid double taxation on income and assets in Spain, to be used as a tool to answer any questions regarding the tax residence of individuals. The concept of tax residence is useful in Spanish tax legislation, particularly […]