


The General Directorate of Taxes clarifies the taxation of companies’ Directors in relation to their Personal Income Tax
The Personal Income Tax Law includes, amongst income from work, all the payment received from the functions inherit to the position of the Director, regardless of whether an employment contract has been formalised or not. The jurisprudence of the Spanish Supreme Court...
Impact of the Spanish Personal income tax on real estate investments profitability
Another important point to take into account is the different treatment applying to a touristic property rental.Since we are nowadays immersed in the Spanish Personal income tax filing season, we deem it convenient to remind you which is the treatment, in terms of...