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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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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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 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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Dividends or salary: a decision that affects personal income tax, corporate income tax and Social Security. No single answer fits every shareholder.
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Complete guide to the 2025 Spanish tax return: new IRPF rules, common mistakes and key deductions to help you file your income tax return correctly.
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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 →How shared custody affects Spanish IRPF: joint filing, the allowance for descendants and annual alternation, based on DGT binding ruling V1045-25.
Read article →Lawyers and tax advisors in the Balearic Islands. Firm focused on companies, family groups and non-residents.
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