Publications
What is the Chiron Clause?
The term ‘Chiron clause’ was recently used by the Prime Minister during a parliamentary debate. Although its use was political, this concept refers to a legal reality promoted by the Ministry of Finance and the Tax Agency: the right to tax error.
The obligation to go to conciliation before suing: a new procedural procedure in Spain
The recent entry into force of Organic Law 1/2025, on measures for the efficiency of the Public Justice Service, marks a milestone in Spanish procedural law by establishing, as a general rule, the obligation to try an out-of-court means of dispute resolution (ADR) before filing a lawsuit in the civil and commercial spheres.
Can I legally disinherit a child?
Disinheriting a child in Spain is possible, but it is subject to strict conditions. It is not enough to exclude him or her from the will: specific legal requirements must be met and, in some cases, strong evidence must be provided.
What has changed in the Housing Law for tenants and landlords?
Law 12/2023, of 24 May, on the right to housing, together with the regulatory developments in 2024 and 2025, have brought about a profound change in the legal regime for renting and the management of the housing stock in Spain. It affects both landlords and tenants, especially in stressed market areas, and introduces new obligations, limits on rents, tax incentives and measures against vacant housing and squatting.
Advertising Calls: Why do they have my data and how can I avoid it?
More and more frequently we receive telephone calls for advertising purposes without having given our prior consent. How is it possible that these companies have our personal data? What can we do to avoid this?
Taxation of Foreign Nationals with Long-Term Residence in Spain and Income from Countries of Origin
1. Tax Residence in Spain
Tax residence is mainly determined according to the Personal Income Tax Law (Law 35/2006):
- Staying more than 183 days during the calendar year in Spanish territory.
- Having in Spain the main nucleus or the base of your activities or economic interests.
- Your spouse and minor children habitually reside in Spain (unless there is proof to the contrary).
Is it compulsory to keep accounting books in Spain?
In Spain, the keeping and legalisation of accounting books is a legal obligation for commercial companies, regulated by the Commercial Code, the Capital Companies Act and other accounting and tax regulations.
Accounting obligations of the self-employed in Spain
The self-employed are not obliged to keep business accounts, with some exceptions, but they do have to comply with tax obligations depending on their personal income tax regime: direct (normal or simplified) or objective (modules).
The transposition of Directive (EU) 2020/1828 and its impact on collective actions in Spain
Directive (EU) 2020/1828 of the European Parliament and of the Council of 25 November 2020 on representative actions for the protection of the collective interests of consumers is a regulatory milestone in the configuration of European procedural law. Its main objective is to harmonise and strengthen the mechanisms for collective protection against infringements of EU law that harm consumers.
