Member Articles

We would like to inform you of one of the main legal developments in judicial procedures in Spain, following the entry into force, as of April 3, 2025, of Organic Law 1/2025 of January 2, on measures to improve the effic ...

The deadline for filing Form 720, the information return for assets and rights located abroad, is March 31, 2025. This filing is mandatory for all Spanish tax residents who hold accounts, securities, or real estate abro ...

1. Tax residence criteria in Spain. Tax residency is a crucial concept for determining the tax obligations of individuals in Spain. According to the Spanish Personal Income Tax Law, an individual is considered a tax res ...

Since the enactment of the “Ley 2/2023, de 20 de febrero, reguladora de la protección de las personas que informen sobre infracciones normativas y de lucha contra la corrupción”, entities with subsidiaries in Spain ...

Subsidiaries of foreign companies in Spain must comply with certain legal obligations to guarantee their compliance with Spanish regulations and avoid sanctions, problems in tenders and damages to their reputation. In a ...

ESCURA would like to inform you that the period for filing the Personal Income Tax Return and the Wealth Tax Return for 2023 has started for taxpayers under the special regime for impatriates, “Beckham Law.” Taxpaye ...