Inheritance Tax in Mallorca and the Balearic Islands 2026: a complete guide for heirs
Inheritance tax in Mallorca (Majorca) and the Balearic Islands in 2026: 100% relief for children and spouses, 60% or 35% for siblings, deadlines.
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Analysis of tax and corporate law, case law and administrative doctrine for companies, families and non-residents in the Balearic Islands.
Balearic civil law reform: spouses and stable partners will be able to agree a definició
The Balearic Islands will let a spouse waive the forced share in exchange for a lifetime gift from the other. What it is, who it covers and how it is taxed.
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Wealth planning in Mallorca: what a foreign resident or non-resident should review
A wealth review guide for foreign residents and non-residents in Mallorca: tax residence, taxes, form 720, inheritance and wills.
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Grants and aid for businesses in the Balearic Islands: how they work, what they require and mistakes that lose them
How aid for businesses and the self-employed works in the Balearic Islands: requirements, de minimis, justification, repayment and common mistakes.
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Accounting and financial control for SMEs: obligations to meet and what to monitor during the year
A company's accounting obligations, the financial-year calendar, abridged accounts, the consequences of not filing accounts and financial control basics.
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Donations from parents to children in the Balearic Islands: requirements, deadlines and real cost
How to donate to a child in the Balearic Islands: 100% deduction in Inheritance and Gift Tax, deed requirements and the donor's income tax.
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Family holding companies in Spain: a tax guide to reorganising the family business
What a family holding is, when it makes sense, how to set it up tax-neutrally (FEAC regime) and what the Wealth and Inheritance Tax reliefs require.
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Inspections of Large Fortunes
Inspections of large fortunes are surging. The key is not whether the family business exemption applies, but what percentage of the shares it covers.
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Registry closure and revocation of the NIF
What happens when a company stops filing its accounts and Corporate Income Tax returns: registry closure, NIF revocation and frozen assets.
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Investment reserve: the TEAC concludes that keeping the asset is not enough if the reserve disappears from the balance sheet
TEAC ruling 9105/2024: the investment reserve (RIC) must remain on the balance sheet throughout the entire asset maintenance period.
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The DGT Clarifies the Scope of the Tax Credit for Financing Audiovisual Productions
Binding ruling V0905-26: the DGT clarifies the scope of the Article 39.7 CIT tax credit for financing audiovisual productions and its limits.
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The Spanish Tax Agency's AI: What It Already Does in Income Tax and Corporate Tax, and Why Keeping It Secret Matters to Taxpayers
The Spanish Tax Agency already uses AI in tax returns and audits. We explain what it does, why it stays secret and what safeguards taxpayers have.
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