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Europe rejects Model 720 but it is still in force

Finally, the Court of Justice of the European Union (CJEU) has ruled on the 720 model created at the time when Cristóbal Montoro was the Minister of Finance. His rejection of this model of the Tax Agency to declare assets abroad was...

We advise foreigners to request a mortgage in Spain

The number of foreigners or expatriates who buy a home in Spain is growing exponentially. There are more and more people interested in investing in housing or looking to acquire a second home or a vacation residence. In...

Substantial change in the compensation of negative bases

The Supreme Court, in its Sentence 1404/2021 of November 30, determines that any commercial company with previous negative bases in Corporation Tax can compensate them when it deems it appropriate, even if it is done after the deadline. The Judgment declares that ...

Judgment of March 4, 2021 on tax residence in Spain

On March 4, 2021, the Contentious-Administrative Chamber of Madrid, section 2, has admitted an appeal on the tax residence presented by a taxpayer. Said appeal was filed against the TEAC Resolution dated 11/07/2017, which ...

Appeal the denial of the residence visa

The residence visa application is a process parallel to the residence authorization application itself, with the difference that the latter is resolved by the Government Sub-delegation of the territorial demarcation where you intend to reside in Spain, and ...

New limitation on cash operations

Law 11/2021 on measures to prevent and fight tax fraud was approved on July 9 and published by the BOE on July 10. This new law sets a new limit on operations paid in cash. Operations cannot be paid in cash, ...

Why invest in Alicante? Opportunities for foreign investors

Spain is a country of opportunities. That is why the interest on the part of foreign businessmen to invest in the Iberian Peninsula has not stopped growing in recent years, with special attention to the Costa del Sol, the Costa Brava, and the Costa Blanca, in ...

The remote work agreement

The pandemic and the sanitary restrictions imposed to mitigate its effects have led to a change in the dynamics of labor relations, with a substantial increase in teleworking and the consequent reflection in the progressive approval of regulations ...