It is common for German, Swiss, British or US nationals to act as directors of Spanish limited liability companies (SL) or corporations (SA), whether for
Taxpayer defense in Spain is not merely a technical or legal matter. It is, increasingly, a reflection of the current state of the social contract
The deductibility of administrator remuneration remains a focus of high litigation in Spain. In other jurisdictions, this is treated as an ordinary operating expense. However,
Tax residency in Spain is a complex concept. In fact, it goes far beyond the simple calendar. Currently, many Swiss and British citizens, along with
The declaration of trusts in Spain is no longer optional. In this start of 2026, it is a critical obligation. If you are a tax
Latorre Atance. This name marks a historic precedent. This refers to the case of Latorre Atance v. Spain (December 2025). Therefore, it questions the rigidity
