Insights
Tax analysis, insight and perspective.
Technical commentary, regulatory updates and practical strategies for taxpayers and professionals.
Is it better to rent out a home as an individual or through a company?
Property owners and real estate investors increasingly wonder whether it is more efficient to rent out their homes personally or through a…
Read articleWhat is Spanish tax liability derivation?
One of the most powerful collection tools of the Spanish tax authorities. Differences between joint and subsidiary liability, most frequent grounds and…
Read articleWhat is joint liability derivation under article 42.2.a of the Spanish General Tax Act?
One of the most powerful tools of the Spanish tax authorities to combat concealment or transfer of assets aimed at hindering the…
Read articleWhen can the Spanish tax authorities derive liability to a company director?
A company’s limited liability does not always protect the director from tax debts. We analyse when the Spanish tax authorities may derive…
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