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Publications and reports

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

The Supreme Court declares that the withholding of tax refunds intended for the payment of debts to third parties is subject to appeal

September 2026

The Supreme Court has established a precedent regarding the withholding of tax refunds when the State Tax Administration Agency acknowledges an amount owed to the taxpayer, but reduces or neutralizes...

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August 2026

The Supreme Court prohibits the Tax Agency from basing a tax assessment on alternative and incompatible arguments

The Administrative Chamber of the Supreme Court has established a directly applicable criterion regarding how the Tax Inspectorate may justify its assessment decisions.

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