Category: Tax

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Wealth Tax

Wealth Tax, which has been misrepresented on occasions as the tax which is levied on high-net-worth individuals or on the extremely wealthy, is currently in the news owing to the announcement, at the beginning...

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Rented Properties: exempt from Wealth Tax?

A key question from the tax perspective for companies which engage in the leasing of real property assets is whether these operations can be classed for tax purposes as an economic activity. This is...

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The new tax on tourist stays in the Balearic Islands

This summer, after a 13-year absence, we are to seethe return to one of Spain’s main tourist destinations of the tax on tourist stays (referred to more commonly, although inappropriately, as the “eco-tax”), which...

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A new framework for fiscal relations with Andorra

Andorra has made some very substantial changes to its tax system in the last few years. It recently approved taxes on the income of individuals (IRPF) and that of legal entities (Corporate Income Tax)...

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New rules applicable in 2015 IRPF returns

The tax season is upon us once again. What are the main changes to be taken into account when filling out our 2015 personal income tax (IRPF) returns? Firstly, certain cuts have been made...