Legal Blog

Articles by the lawyers at Martínez-Cardós on Spanish tax, inheritance, immigration, administrative law, real estate and data protection, with the legislative and case-law updates that affect individuals and companies.

Legal Blog

Carried Interest and Spain’s Beckham Law: Analysis of DGT Ruling V5374-26

Spain exit tax: when it applies, how it is calculated and why it exists

Foral Civil Laws: Inheritance in Catalonia, the Basque Country, Navarre and Aragon

Lifetime Gifts and Their Impact on Inheritance: A Complete Guide to Collation and Supreme Court Doctrine. Ruling 457/2025.

US estate tax for non-residents living in Spain: what your heirs will pay on your US assets

Spanish withholding tax refund on investment funds

Undeclared Rental Income in Spain: 210 Form Guide

Spanish tax inspection: requirements, stages and deadlines

Beckham Law and Setting Up a Company in Spain

Family Business Inheritance Tax Relief in Spain: Requirements, Supreme Court Case Law and Risks

Family Business Succession in Spain: Taxation, Planning and Costly Mistakes

Public Works Damaged Your Property in Spain: Claim Against the Contractor or the Administration?

Exemption for reinvestment in a main residence in a European Union country

Inheriting Assets Abroad While Living in Spain: Practical Guide 2026

Limited Companies and Simulation: Real Tax Risks

Exemption for Work Performed Abroad: Practical Guide to Article 7(p) of the PITL. Analysis of Binding Ruling CV2400-25 on Application within Corporate Groups

Requirements for Incorporating a Company in Spain as a Non-Resident

Brexit and Inheritances: Guide for British Citizens with Real Estate in Spain

Tax Domicile Change in Spain and the Tax Certificate

Wealth Tax for Non-Residents: Complete 2026 Guide

Claiming Personal Income Tax (IRPF) Withholdings Upon Losing Tax Residency in Spain

Complete Guide for the Sale of Real Estate and properties in Spain by Non-Residents: Everything you need to know

Boundary Cases: Problematic Inheritances and How to Solve Them — Practical Guide 2026

New Family Realities: De Facto Couples, Second Marriages and Blended Families

REHABILITATION OF NOBLE TITLES AND PERIOD OF LIMITATION

Inheriting in Spain As a Non-Resident: Complete Guide on International Successions (2026)

Beckham Law in Spain: The Complete 2026 Guide to the Impatriate Regime

Complex Inheritances: Family Businesses and Special Estates. 2026

Valuation of Inherited Assets: Updated Criteria in 2026

International Inheritances: When Assets Cross Borders

Disinheritance in Spain: Complete Guide to Legal Causes and Procedures

The Will in Spain: Types, Validity, and Amendments as of 2026

Accepting, Renouncing or with Benefit of Inventory: Crucial Decisions Before an Inheritance in Spain

Who are the forced heirs? Rights that cannot be ignored

The Thirds of Inheritance: Forced Share, Improvement, and Free Disposition — Complete Guide to the Spanish Forced Heirship System

Complete Guide to Form 210: Everything You Need to Know About Non-Resident Tax in Spain in 2026

Will or No Will in Spain: What Is the Difference?

Spanish Inheritance Law: Fundamental Concepts of Inheriting in Spain

The Main Residence Reinvestment Exemption in Spain 2026: Complete Guide

The Administrative Action of Recovery Against Public Officials: Legal and Practical Analysis

Complete Guide: Traditional Rental, Seasonal Rental, and Tourist Rental in Madrid 2025

Tax Representatives in Spain: Everything You Need to Know

Introduction to Municipal Capital Gains Tax

Inheritance: Non-Resident Tax in Spain complete Guide

Tax Residency in Spain: Distinction Between Non-Residents, Impatriates, and Expatriates

Taxation on Property Sales in Spain: Complete Guide for Transactions Involving Non-Residents in 2026

Inheritance in Spain for Non-Residents. Complete Guide 2026:

Form 720: Everything you need to know about the Declaration of Assets Abroad

Partitional Notebooks in Inheritances: Everything you need to know.

Inheritance in Spain: Everything You Need to Know and the Steps to Follow