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Analysis and perspectives on international taxation, real estate law and wealth management for international clients with interests in Spain.

Tax litigation· August 2026

Derivation of subsidiary liability: prescription, insolvency and liquidated companies in the jurisprudence of 2026

August 2026

The transfer of subsidiary liability constitutes the point at which a tax debt initially attributed to a company can be projected onto the assets of its director when the following conditions are met...

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August 2026

Tax residency disputes with the Tax Agency: proof of permanence and avenues of defense

Proving tax residency to the tax authorities has become a critical issue for taxpayers with ties to more than one country. Simply stating that one resides in a particular country is no longer sufficient.

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