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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.

Wealth Tax in Spain: the same wealth, five different tax burdens

September 2026

A net worth of 2,500,000 euros, consisting of a diversified investment portfolio and two properties, can generate a zero tax liability in Madrid, a moderate tax burden in the Community...

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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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August 2026

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

Cancellation of building permit and demolition in Mallorca: scope of the approved agreement

The annulment of a building permit in Mallorca can have particularly significant legal consequences when the works carried out under its protection are contrary to the planning regulations and there is no...

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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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July 2026

Buy a house with a tourist license in Mallorca

Buying a house with a tourist license in Mallorca can be a great investment opportunity, but it's also one of the real estate transactions that carries the most legal and tax risks...

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