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Some questions in English

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After Separation, Awarded the Home and Moving: Can I Claim the Deduction?

Sun, November 01

After separating, I was awarded the home and now I am moving to another one. Can I claim the main-home deduction?There are many possible situations following divorce or separation. This case concerns...

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Reinvestment Exemption When Selling a Former Main Home

Sun, November 01

A taxpayer buys a home (Home 1) using a mortgage loan, intending to use it as their main home. After purchasing Home 1, they sell their former main home (Home 2). Would the gain on Home 2 be...

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Tax Pressure in Spain

Sun, November 01

The perception that Spain imposes an excessive tax burden is common among some groups of individuals and businesses, who consider the country’s tax system too onerous, intrusive or unfair. Several...

Serapeum Expert System

Sun, November 01

Serapeum Expert System is an online tax advice platform that provides fast, accurate answers to tax questions in Spain. Using artificial intelligence algorithms, it emulates the decision-making...

You sell a home you own separately and buy the next one under Spain’s community-property regime (gananciales): beware of reinvestment relief

Sun, November 01

You sell your separately owned home and buy the next one as community property: beware of the reinvestment reliefA person sells their main residence, which they owned exclusively, and uses all the...

Tourist rentals: a new 10% VAT rate for stays of up to 30 nights from December 2026

Sun, November 01

Tourist rentals: a new 10% VAT rate for stays of up to 30 nights from December 2026The Government has approved a reform that could significantly change the taxation of thousands of tourist apartments...

The Tax Agency cannot undo a holding company’s tax treatment without substantiating abuse: the TEAC redraws the limits of business restructurings

Sun, November 01

The Tax Agency cannot undo a holding company’s tax treatment without substantiating abuse: the TEAC redraws the limits of business restructuringsThe TEAC Decision of 8 October 2026, RG 00/00417/2023...

The Tax Agency cannot presume fraud from accounting errors: the TEAC limits the most serious penalties

Sun, November 01

The Tax Agency cannot presume fraud from accounting errors: the TEAC limits the most serious penaltiesIncorrect accounting does not necessarily amount to tax fraud. Even where irregularities are...

The TEAC overturns the Tax Agency: family caregivers may claim personal income tax deductions

Sun, November 01

The Tax Agency denied deductions to family caregivers: the TEAC corrects its interpretation of personal income taxProviding daily care to a dependent family member, without receiving a salary and...

Late delivery of a corrective invoice does not automatically forfeit VAT recovery: the TEAC limits excessive formalism

Sun, November 01

Late delivery of a corrective invoice does not automatically forfeit VAT recovery: the TEAC limits excessive formalismA business pays VAT to the Treasury on an invoice that its customer never pays....