por Taxakale | Sep 3, 2026 | Planning
Property owners and real estate investors increasingly wonder whether it is more efficient to rent out their homes personally or through a company. We analyse taxation, deductible expenses, VAT and formal obligations. It is increasingly common for property owners and...
por Taxakale | Sep 3, 2026 | Appeals
One of the most powerful collection tools of the Spanish tax authorities. Differences between joint and subsidiary liability, most frequent grounds and the rights of the alleged responsible party. Spanish tax liability derivation is one of the most powerful mechanisms...
por Taxakale | Sep 3, 2026 | Liability
One of the most powerful tools of the Spanish tax authorities to combat concealment or transfer of assets aimed at hindering the collection of tax debts. Requirements, scope and defence keys. The joint liability derivation provided for in article 42.2.a of the Spanish...
por Taxakale | Sep 3, 2026 | Liability
A company’s limited liability does not always protect the director from tax debts. We analyse when the Spanish tax authorities may derive liability to the director, what the Administration must prove and the main defence strategies. A company’s limited...