Analysis of tax, immigration, inheritance, property and employment law, covering the rules in force and their practical consequences.
41 articles across 5 areasLatest article: 15 October 2026
Employment & social security
Only in some cases. We explain when you can combine unemployment benefit with a permanent incapacity pension in Spain, when you have to choose between them, and what to do if the INSS grants you the pension while you are on benefit.
14 min read
Tax & business advisory
If you let a room in the home you live in to tourists, the income is taxed under IRPF as real estate capital income. Which expenses you can deduct, how to apportion them by floor area and days, depreciation and why the residential letting reduction does not apply.
11 min read
Employment & social security
Spain's 2026 minimum wage is 1,221 euros gross a month over 14 payments (17,094 a year) under Real Decreto 126/2026. How it applies to part-time work, domestic work and contracts of up to 120 days; absorption of supplements, income tax, garnishment and how to claim if you are underpaid.
12 min read
Tax & business advisory
How to increase the share capital of a Spanish SL under the current rules: types of increase, majorities, pre-emption rights, liability for non-cash contributions, signing by video call, Form 600, tax and mistakes to avoid.
14 min read
Real estate
What an easement is, how it arises and ends, when it binds you even if unregistered, what to check before buying and what time limits apply if a hidden burden comes to light after the deed.
16 min read
Inheritance & gifts
Your pet cannot inherit, but you can leave it to someone you trust, with money for its care and an executor to keep watch. We explain how to do it in your will, what happens if you say nothing and what duties fall on whoever takes the animal.
14 min read
Tax & business advisory
An up-to-date guide to the REBU, Spain's VAT margin scheme for second-hand goods, art and antiques: who you must buy from, how to calculate the margin with examples, the global margin, invoices, records, transfer tax and common mistakes.
13 min read
Immigration & nationality
The 'one-off' authorisation of Spain's 2026 regularisation is officially the arraigo extraordinario under the Immigration Regulations. The window closed on 30 June 2026: here are the final requirements, what happens to pending applications and how to continue after the first year.
14 min read
Inheritance & gifts
Can you give assets during your lifetime to some of your children and leave others out? Only up to the forced share. We explain STS 457/2025, how gifts are added back, when they are reduced, how to claim and what tax applies in Madrid.
15 min read
Real estate
When it pays to waive the VAT exemption on a property sale between businesses in Spain: requirements under art. 20.Dos LIVA, the reverse charge, 1.5% stamp duty (AJD) in Madrid versus 6% transfer tax (TPO), and common mistakes.
13 min read
Immigration & nationality
An up-to-date guide to hiring someone from outside the EU with an initial residence and work authorisation: the employment situation test, requirements, deadlines, current fees and the effect of the 2026 Supreme Court ruling.
14 min read
Inheritance & gifts
Giving money or property to a relative can trigger Gift Tax, while a donation to a charity reduces your income tax. We explain the difference, the rules now in force in Madrid (including the €1,000 rule), the deadlines and the costliest mistakes.
16 min read
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