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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.

Titularidad real de las LLC estadounidenses: reforma de FinCEN y obligaciones en España y la Unión Europea

September 2026

La titularidad real de las LLC estadounidenses ha experimentado una modificación sustancial tras la decisión de la Financial Crimes Enforcement Network —FinCEN— de suprimir, con carácter permanente, la obligación de...

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September 2026

El Tribunal Supremo declara recurrible la retención de devoluciones tributarias destinadas al pago de deudas con terceros

El Tribunal Supremo ha fijado doctrina sobre la retención de devoluciones tributarias cuando la Agencia Estatal de Administración Tributaria reconoce una cantidad a favor del contribuyente, pero reduce o neutraliza...

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September 2026

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

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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