Oct 22, 2026 | Tax
The application of the tax neutrality regime to non-proportional total demergers — transactions that allow shareholders to separate completely from one another — remains a controversial issue in Spain. Article 76.2.2 of the Spanish Corporate Income Tax Law requires...
Oct 22, 2026 | Tax
In recent years, there has been a significant evolution in the tax treatment of contributions of shares to holding companies where the Spanish Tax Authorities consider that a tax advantage exists which prevents the full application of the tax neutrality regime. Under...
Oct 22, 2026 | Tax
On 7 October, Royal Decree-Law 29/2026, of 6 October, was published in the Spanish Official State Gazette (BOE), introducing significant tax changes affecting the housing market. The legislation largely reinstates the tax measures previously included in Royal...
Oct 22, 2026 | Tax
The publication of Order HAC/1028/2026 completes the regulatory framework for mandatory electronic invoicing between businesses and professionals in Spain, establishing a phased implementation timetable starting in October 2027. On 5 October 2026, Order HAC/1028/2026...
