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Tax advisor: Beckham Law: pending regulatory development

Foreign workers planning to arrive in Spain in 2023 face some legal uncertainty due to the delay in the approval of the regulations for the ‘Beckham Law,’ which allows foreigners to be taxed through the Non-Resident Income Tax (IRNR) instead of the Personal Income Tax (IRPF), with a fixed rate of 24% up to 600,000… Continue reading Tax advisor: Beckham Law: pending regulatory development

Tax advisor: Constitutional Court Ruling: Support for the Wealth Tax and Disagreements

The Constitutional Court backed the wealth tax, rejecting the appeal filed by the President of the Community of Madrid, Isabel Díaz Ayuso. The ruling, approved by seven progressive votes against four conservative ones, bases its support for the tax on the lack of confiscatory nature and the absence of violation of regional competencies. The dissenting… Continue reading Tax advisor: Constitutional Court Ruling: Support for the Wealth Tax and Disagreements

Tax advisor: Madrid Court annuls TEAR resolution due to incongruity in accounting case

In its ruling of July 12, 2023, the Superior Court of Justice of Madrid examines whether the challenged decision of the Regional Economic-Administrative Court of Madrid (TEAR) violates the principle of congruence and, in that context, assesses the implications of possible incongruity. The court argues that TEAR bases its resolution on issues related to the… Continue reading Tax advisor: Madrid Court annuls TEAR resolution due to incongruity in accounting case