The Constitutional Court Upholds the Minimum Instalment Payment
Spain's Constitutional Court upholds the minimum instalment payment in Corporate Income Tax (Forms 202 and 222) and what it means for companies.
Read article →Insights: tax and legal updates
Analysis of tax and corporate law, case law and administrative doctrine for companies, families and non-residents in the Balearic Islands.
The Supreme Court confirms that non-residents can apply the combined limit in Wealth Tax
Spanish Supreme Court judgment 1372/2025 lets non-residents apply the combined limit in Wealth Tax: reasoning, impact and refund of excess tax.
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New Corporate Income Tax Rates from 2025
Law 7/2024 phases in lower Corporate Income Tax rates from 2025 to 2029. Who qualifies, how the Balearic RIB works and other combinable incentives.
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Lifetime Usufruct over Company Shares and Wealth Tax
How a lifetime usufruct over company shares fits with the Wealth Tax exemption for family businesses, per DGT binding ruling V1318-25.
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The housing rental reduction in PIT: identifying tenants in leases with legal entities
The PIT rental reduction raises tax doubts when the tenant is a legal entity. The High Court of Justice of Madrid has now ruled on the point.
Read article →Shared custody and IRPF: joint taxation and the allowance for descendants
How shared custody affects Spanish IRPF: joint filing, the allowance for descendants and annual alternation, based on DGT binding ruling V1045-25.
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The Supreme Court Strengthens the 95% ISD Reduction for Rental Businesses: Proving the Employment Contract Is Enough, Without Justifying Its Economic Necessity
The Supreme Court ruling of 14 July 2025: a full-time employment contract is enough for the 95% ISD reduction in a property rental family business.
Read article →Landmark Tax Reform for the Agricultural Sector in the Balearic Islands: Law 6/2025
Law 6/2025 gives Balearic farms 99% rebates on Transfer Tax and Stamp Duty and 100% Inheritance and Gift Tax reductions. Requirements explained.
Read article →Reform of the Inheritance and Gift Tax in the Balearic Islands: A New Landscape for Family Tax Planning
From July 2025 the Balearic Islands grant up to 100% relief on parent-to-child gifts. What changes for inheritances and the PIT costs that remain.
Read article →Wealth Tax in the Balearic Islands: €3 Million Tax-Free Allowance Also for Non-Residents
Non-resident with assets in Mallorca or the Balearics? You can apply the €3m Wealth Tax allowance by filing form 714. Requirements and late filing.
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