Blog
VERI*FACTU 2027: Why Spanish companies should treat the deadline as a systems project
The compliance countdown has become operational. Spanish companies subject to Corporate Income Tax must have compliant invoicing systems in place before 1 January 2027. For self-employed individuals and the other...
Leer másOctober Corporate Tax Instalment: What Spanish Companies Should Check Before Filing Modelo 202
October brings one of the recurring Corporate Income Tax deadlines for many Spanish companies: the second instalment payment of the year, filed through Modelo 202. Although this is a payment...
Leer másFive years of OSS and IOSS: the VAT review that Spanish online sellers cannot afford to ignore
In September 2026, the European Commission published figures showing that, since the e-commerce VAT package came into force on 1 July 2021, more than €125,000 million has been declared via...
Leer másCircular economy, flat-rate VAT: the European Union opens the door to reform
On 10 September 2026, the European Commission launched a public consultation to adapt VAT to the circular and low-carbon economy. The initiative focuses on three practical areas: second-hand goods, the...
Leer másUpdates to Form 210 following Order HAC/623/2026
Order HAC/623/2026, of 12 June, introduces changes to both the content and filing deadlines of Form 210 for Non-Resident Income Tax, in relation to imputed income from urban properties and...
Leer másThe tax authorities may check VAT balances pending set-off from periods for which the limitation period has expired.
In its judgment 988/2026 of 23 July 2026, the Supreme Court has confirmed that the Tax Agency may verify VAT balances pending set-off arising from periods for which the limitation...
Leer másDavid Takes on Goliath in Professional Services
Artificial intelligence is redefining professional services. For years, a firm’s size made all the difference. Today, AI is democratising access to knowledge and breaking down many of the barriers that...
Leer másSpain: Important clarification on Form 210 filing deadlines for non-resident property owners
The Spanish Tax Agency has issued an important clarification regarding the changes introduced by Order HAC/623/2026 to Form 210, which is used by non-resident taxpayers to report Spanish-source income without...
Leer másGibraltar Removed from Spain’s Tax Haven List: What Does It Mean for Businesses and Investors?
The recent removal of Gibraltar from Spain’s list of non-cooperative jurisdictions marks a significant milestone in the tax relationship between the two territories. While the announcement has been widely anticipated...
Leer másMoving to Spain? Double Tax Treaties Can Help You Avoid Being Taxed Twice
Relocating to Spain can be an exciting step, whether for professional, business, investment or personal reasons. However, one of the key tax aspects to review before moving is the potential...
Leer másSetting Up in Spain: Spanish SL or Permanent Establishment?
When a foreign company decides to operate in Spain, one of the first tax and legal questions is whether to incorporate a Spanish limited liability company, known as an SL,...
Leer másWhen Does an Individual Become Tax Resident in Spain?
For individuals moving to Spain, one of the first tax questions to consider is whether they may become Spanish tax resident. This is important because Spanish tax residents are generally...
Leer másThe 5% retention in the construction sector: tax treatment and specific reference to VAT
In the construction sector, it is common for the developer to withhold 5% of the value of the works certificates from the builder as a guarantee of proper execution. Although...
Leer másAI automation in the workplace
The expansion of automation and artificial intelligence (AI) is transforming the labour market at an unprecedented pace. Far from merely leading to job losses, this phenomenon is bringing about a...
Leer másPolish Buyers Are Emerging as Key Players in Málaga’s Property Market
The real estate landscape in Málaga continues to evolve, with international demand playing an increasingly important role in shaping the market. Recent reports highlight a notable trend: Polish buyers are...
Leer másMálaga boosts its tourism growth with longer stays and stronger international demand
Málaga begins 2026 with a more solid tourism performance: in March, the city recorded 149,893 hotel travellers and 312,095 overnight stays, representing a 1.88% increase in visitors and a 7.78%...
Leer másThe Spanish Constitutional Court Upholds the “Reference Value”: Analysis of Judgment 13/2026
The Spanish Constitutional Court has issued a landmark decision resolving one of the most significant controversies in recent real estate taxation: the validity of the so-called “reference value” (valor de...
Leer másExtension of the Suspension of the Dissolution Cause Due to Losses Until 2026
In March 2026, a new extension has been approved regarding one of the most relevant corporate measures introduced during the COVID-19 pandemic: the exclusion of certain losses for the purposes...
Leer másPersonal Income Tax 2025: All the key changes you should know before filing
The personal income tax return for the 2025 tax year comes with significant changes that should be understood before submission. The Spanish Tax Agency has introduced new measures affecting both...
Leer másMDG Advisors Celebrates New Leadership at the British Chamber of Commerce in Spain
We would like to congratulate all the newly elected officers of the British Chamber of Commerce in Spain, including Christopher Dottie MBE as President, José Manuel Rodríguez Martínez and Joan...
Leer másWhen can the 15% rate be applied to corporation tax? Key points according to Consultation V1627-25 of the DGT.
The reduced rate of 15% for corporation tax is one of the main tax incentives for newly created companies, as it allows them to be taxed below the general rate....
Leer másBeckham Law and Foreign Employer: How to Manage Social Security in Spain
An increasing number of international professionals are relocating to Málaga to benefit from the special regime for posted workers, commonly known as the Beckham Law. When the employer is a...
Leer másUK LLP and the Beckham Regime: The Spanish Tax Authorities Clarify That Profit Attribution Does Not Trigger a Permanent Establishment
Binding Ruling V1372-25, dated 21 July 2025, addresses a highly relevant issue in the context of international mobility: whether a taxpayer benefiting from the special inbound expatriate regime under Article...
Leer másThe Supreme Court endorses the use of mortgage appraisals to settle ITP
Recent Supreme Court rulings have significantly strengthened the position of the taxauthorities in procedures for verifying values in Property Transfer Tax (ITP). Specifically, the High Court has confirmed that the...
Leer másHow does net turnover affect tax obligations?
Many business owners are unaware that a simple change in their turnover can require them to file more tax returns, undergo an audit, or lose tax benefits. For this reason,...
Leer másLabour relations in a globalised world
In an increasingly interconnected world, labour relations have transcended national borders. Millions of international workers — migrants, expatriates and remote employees — are now an essential part of the global...
Leer másAre you paying more Corporate Income InTax in Advance Than Necessary?
Every year, many companies make their Corporate Income Tax prepayments almost automatically, without stopping to consider whether the calculation method they are using is still the most appropriate. However, choosing...
Leer másMDG Advisors Strengthens Its Labor Area with Montse Buitrago as New Manager
MDG Advisors has reinforced its Labor Department with the appointment of Montse Buitrago as its new manager. This addition is part of the firm’s strategy for growth and specialization in...
Leer másTax changes to the reduced rate of 2% on transfer tax (ITP) from January 1, 2026
Tax update for real estate professionals in Andalusia At our firm, we strive to keep our clients informed and provide proactive advice. Law 8/2025 of the Andalusian Budget, published in...
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2025
Related-Party Transactions: Their Importance in Proper Formalization
During November, we focused on the preparation and filing of Form 232, the informative declaration for related-party transactions and transactions with non-cooperative jurisdictions. Based on this experience, we want to...
Leer másNew ruling on the deduction of expenses for non-residents
In July this year, the Spanish National Court issued a relevant ruling affecting non-resident owners with rented properties in Spain. Until now, only residents of the European Union were allowed...
Leer másAvoid a €500,000 Shock: The Truth About Spain’s Solidarity Tax with Miriem Diori, MDG Advisors
Investing in Spain can be highly attractive, especially in Málaga and the Costa del Sol, but understanding the Solidarity Tax on Large Fortunes is essential to avoid unexpected costs. Although...
Leer másNew court ruling: Wealth Tax limits for non-residents in Spain.
In Spain, tax residents face certain limits on their tax and solidarity contributions, based on their economic capacity and personal income tax (IRPF) situation. A recent Supreme Court ruling confirms...
Leer másChristmas dinner 2025
We would like to share some moments from our Christmas dinner, a time to pause, share, and give thanks for the great work done by the entire team throughout the...
Leer másWe wish you a Merry Christmas
From all of us at MDG Advisors, we wish you a Merry Christmas and a joyful holiday season. Thank you for your trust, collaboration, and continued support throughout the year.https://youtube.com/embed/gvhAtr1yKvc?si=b6amAdh4G1ozIBzd
Leer másVerifactu moratorium: What your company needs to know about this.
In December 2025, the Government approved a further extension of the obligation to implement the Verifactu verifiable invoicing system. (Legal News) The new effective dates are: For companies subject to...
Leer másCapital Gains from Selling a Home: Differences Between Improvements and Repairs
At MDG Advisors, we often see clients wanting to include all expense invoices when calculating capital gains from the sale of a property. However, this is not always allowed. The...
Leer másAllocation of real estate income under the expatriate regime (Beckham Law)
We would like to inform you of a recent interpretative change that affects taxpayers covered by the special tax regime for expatriates, commonly known as the Beckham Law, in relation...
Leer másSelling a Property in Spain as a Non-Resident: What You Need to Know
If you are a tax resident in another country and are selling a property in Spain, you must pay taxes here, even if you don’t live in the country. This...
Leer másMajor breakthrough in non-resident taxation: Non-EU residents may also be able to deduct expenses from rental income derived from properties located in Spain.
Today we discuss an important ruling from the National High Court that affects non-resident property owners with rental properties in Spain. Until now, the law allowed only residents of the...
Leer másTax Myths in 30 Seconds: Selling a Property in Spain
https://youtu.be/8gvLvDT44Tw Many people think that if they are not tax residents in Spain, they will only have to pay taxes in their country of origin. The reality is different: even...
Leer másMarc Sanderson: Strengthening Málaga, partnerships for Sustainable Innovation
https://youtu.be/5ejeH9j803s Collaboration between public and private institutions is key to driving the development of our cities. In Málaga, we have worked with various institutions on initiatives aimed at improving citizens’...
Leer másMarc Sanderson:Málaga Facing the Future, Sustainability, Growth, and Citizen Collaboration
Looking ahead, the main risks and concerns for Málaga are becoming increasingly clear. Like many other growing cities, Málaga faces challenges that require a long-term vision. The most important, without...
Leer másTax myths in 30 seconds: Is it true that tax procedures are more bureaucratic for non-residents?
https://youtu.be/1D97AyKULmw It is often believed that being a resident in Spain involves a complicated, bureaucracy-heavy tax process. The reality is different. Non-residents also have specific tax obligations, but the procedures...
Leer másMarc Sanderson: Málaga, an example of success in tourism, agriculture, and technology
Málaga is much more than sun and beach. The city has established itself as a reference in diverse sectors such as tourism, agriculture, and technology. Although attracting traditional manufacturing industries...
Leer másVAT and Travel Agencies: What You Need to Know About the Special Scheme
The Value Added Tax (VAT) is one of the pillars of the Spanish tax system. It is an indirect tax on consumption that applies to most goods and services supplied...
Leer másTaxation of the sale of shares in Value Added Tax and Property Transfer Tax.
Beyond registration obligations and possible income tax liability, the question arises of taxation in Value Added Tax or Property Transfer Tax and Stamp Duty. To answer these questions, we must...
Leer másDissolving a Company: The Distribution of Real Estate That Is Indeed Taxable.
The retirement of partners in small real estate companies often comes with the same dilemma: how to dissolve the company and distribute its properties without the tax authorities taking a...
Leer másTax myths in 30 seconds: Is it mandatory to have a Spanish partner to set up a limited company in Spain?
https://youtu.be/e7Hwc_qyl3Y Many people believe that to set up a company in Spain, you must have a local partner. The reality is very different: you can create a single-member limited liability...
Leer másMarc Sanderson: Málaga A Growing Tech Hub
Málaga has always been a strategic location for tech companies. Its excellent location and quality of life have attracted numerous software companies over the years, making it easier to attract...
Leer másForm 232: Informative Return on Related-Party Transactions and Transactions or Situations Involving Countries or Territories Classified as Tax Havens
During the month of November, companies must comply with an important tax obligation: the filing of Form 232, an informative return concerning related-party transactions and transactions or situations involving countries...
Leer másHow to plan the next fiscal year: the importance of anticipating the accounting year-end closing
https://youtu.be/VX2I13T2oZM November is a key month to anticipate the accounting year-end and plan the next fiscal period with confidence. At MDG Advisors, we recommend performing a preliminary accounting close to...
Leer másMarc Sanderson: “Málaga has something that captivates you and makes you want to stay”
At MDG Advisors, we’re celebrating 15 years of growth, connection, and shared success. Under the motto We Are the Light, we’re highlighting stories that shine a light on the people...
Leer másThe new Notary Portal: legal and tax implications for the property market.
The Portal de la Vivienda del Notariado, launched in October 2025 by the Spanish General Council of Notaries, marks a milestone in market transparency and legal certainty within Spain’s real-estate...
Leer másDeferred VAT Regime: Essential for Importing Companies
November is a key month for making census changes with the Tax Authorities and preparing for the new fiscal year. Among the most advantageous options is the Deferred VAT Regime,...
Leer másImport VAT Deferral in Spain: Application Period Open in November.
Companies that carry out import operations in Spain may benefit from the Import VAT Deferral Scheme (IVA diferido), which allows import VAT to be declared and deducted in the monthly...
Leer másThe Future of Professional Firms in Marbella
https://youtu.be/AkO2UicOw10 In this interview, Rafael shares a clear and insightful vision of the future of professional firms in Marbella, particularly highlighting the role of boutique firms like ours. Amid the...
Leer másVerifactu: new invoicing requirements in Spain
Starting January 2026, all companies operating in Spain will be required to issue their invoices using software certified by the Spanish E-revenue system, under the new Verifactu regulation. Just like...
Leer másEducation and Values: The Pillars of Professional Excellence
https://youtu.be/bfCeBJ-Vk9I In the legal and economic world, true excellence depends not only on technical expertise but also on personal values and the ability to understand people. In a recent conversation,...
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2024
Implementation of the vat corrective self-assessment:a step towards tax simplification
The Ministry of Finance has introduced a new system for correcting VAT self-assessments, allowing taxpayers to modify their declarations without having to wait for an official response. This change simplifies...
Leer másMiriem Diouri García’s Visit to Blick Rothenberg in London to Explore Market Synergies
We are pleased to share that our Managing Partner, Miriem Diouri García, visited the offices of Blick Rothenberg in London. Blick Rothenberg is a company with a long-standing reputation in...
Leer másHappy Holidays and Happy New Year 2025 !
Dear customers, partners and friends, As 2024 comes to a close, we would like to express our sincere thanks for your trust and support throughout this year. It has been...
Leer másNormative modifications in ITP in the acquisition of a squatted property: acquisition value or reference value
It is noticeable that the Christmas holidays are approaching, with the illusion in the streets full of people, the children running down the street, the Christmas lights of our beloved...
Leer másMalaga: The Boom as Best Expatriate Destination
In recent years, Malaga has established itself as one of the most attractive destinations for expatriates from all over the world. According to a study published by Internations, an expat...
Leer másTechnological boom drives growth in traditional sectors in Malaga
Business Malaga is benefiting from the demand for services in the technology sector Consultancies, law firms, international schools, offices, furniture shops and real estate agencies are growing in the heat...
Leer másDiscovering the Economic Activities Tax (IAE)
In the world of taxes, the Tax on Economic Activities occupies a special place in Spain. This local tax is levied on the exercise of business, professional or artistic activities....
Leer másWhat’s new in the draft law for a new tax reform.
oday, the new tax reform is being debated in Congress, which may bring with it important measures for taxpayers who are affected by it, in the event of its final...
Leer másThe tax on large inheritances
For some days now, Congress has been debating the introduction of a new tax: the tax on large inheritances. The party SUMAR has brought the debate to the table of...
Leer másCountdown to comply with the new obligations on electronic invoicing – “VERIFACTU”··
After finishing the third tax quarter and already with a view to complying with the census obligations that November brings with it with the Tax Agency and checking the obligations...
Leer másWhats new in the IRPF 2025 Campaign Payment: Acceptance of Bank Card and Bizum You are here:
The Income Tax Declaration Campaign (IRPF) is a crucial time for taxpayers in Spain, and in 2025 this process will be modernised with the introduction of new payment methods. From...
Leer másRegistration of properties in the land registry
In the Spanish registry system, the concept of "inmatriculación" refers to the process through which a property that has not previously been registered in the Land Registry is recorded for...
Leer másForm 232: information return on related-party transactions and other situations to be taken into account. You are here:
After the third quarter of the financial year and during the month of November of each year, there is an obligation to report certain information to the Tax Agency about...
Leer másNew TEAC criteria – Calculation of the exemption for income from work abroad (article 7.p LIRPF).
It is true that once the summer holidays were over, it was time to get down to work with the third quarter taxes, but there has been a new TEAC...
Leer másConsideration as a large company
Do you consider yourself to be a large company? According to the criteria of the Tax Agency, a large company is one that has achieved a turnover of more than...
Leer másMain Features of the Parity Law
The new Organic Law 2/2024, of August 1, 2024, on equal representation and balanced presence of women and men, published in the BOE on August 2, 2024 and coming into...
Leer másMDG Advisors attends the Digital Business World Congress in Malaga
Our partner Miriem Diouri on behalf of MDG Advisors attended the Digital Business World Congress, the most relevant congress in Europe on exponential technologies and business growth with digital strategies....
Leer másPresumption of obtaining income for corporate income tax purposes
In this article we are going to analyse the fourth presumption of obtaining income included in article 121 of the Corporate Income Tax. This presumption deals with the existence of...
Leer másThe Supreme Court confirms the deductibility of directors’ and administrators’ remuneration for corporate income tax purposes, even if there is no provision in the Articles of Association
In its ruling of 13 March 2024, the Supreme Court once again addresses the deductibility of directors’ and administrators’ remuneration for corporate income tax purposes. In previous rulings it had already established...
Leer másSituations in which it is necessary to adjust the ITP at the general rate
It is commonly known in our Autonomous Community of Andalusia that the Law on Transfer Tax ( Law 5/2021, of 20 October, on Assigned Taxes of the Autonomous Community of Andalusia),...
Leer másTaxation of the gratuitous contribution of private assets to the community of acquisitions
The contribution of private assets without economic consideration to the community property is an operation worthy of being studied from a tax point of view, especially after the last ruling...
Leer másEqualisation of rights of non-residents in Solidarity Tax for Large Fortunes
On 27 December 2023, Royal Decree 8/2023 was published, amending the Law on the Solidarity Tax for Large Fortunes. This modification means that non-resident taxpayers who in 2022 were obliged...
Leer másThe choice between exemption or deduction for the avoidance of international double taxation cannot be changed after the voluntary deadline
Tax management is a crucial aspect of tax administration at both national and international level. In the area of international double taxation, the choice between exemption or deduction plays a...
Leer másVisit of Alicia Izquierdo, Councillor for Innovation of Malaga City Council, to MDG Advisors: Exploring the digital transformation of traditional services in the province
We were honoured to receive a visit from Alicia Izquierdo, Councillor for Innovation at Malaga City Council, at MDG Advisors. During her stay, we explored the transformative impact that technological...
Leer másDigitalization of notarial services
As anticipated in a previous publication of this blog dated May 11, 2023, the enactment of Law 11/2023 of May 8, published in the Official State Gazette (BOE), has represented...
Leer másEconomic activity of leasing for tax purposes.
Unlike other economic activities, property rental has been subject to certain requirements in order to be considered as such for tax purposes, which we will discuss below. For Income Tax,...
Leer másEqualisation between non-residents and residents in Spain/Filing deadline for rental of real estate
After an intense month of January in professional offices, it ended with a pleasant surprise for non-resident taxpayers in Spain, with the introduction of modifications to the ministerial orders that approve...
Leer másTransfer of shares in a company owning real estate: commercial and tax implications, problems and effects
The sale of companies whose assets consist of real estate should, from a commercial and tax point of view, be studied in detail in accordance with the regulations in force,...
Leer másForm 347: Characteristics, obligations and recommendations
After a turbulent month of January fiscally speaking, February arrives bringing with it the Annual Informative Declaration of Transactions with Third Parties, which is filed by filling out Form 347....
Leer másModification of the rebate applicable to Wealth Tax in Andalusia
The publication of Law 12/2023, on the Andalusian Budget for 2024, has brought with it relevant modifications to the 100% regional rebate on the Wealth Tax (IP), introduced by Decree-Law...
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2023
Optimising the financial structure of a company: Tax advantages of increasing shareholders’ salaries or distributing dividends and how they compare in terms of personal income tax and corporate income tax.
In the business world, strategic financial decision-making plays a crucial role in the success and sustainability of a company and must also be in line with the requirements of tax...
Leer másNew regulation approved: computerised invoicing requirements
Recently, on 6 December, Royal Decree 1007/2023 of 5 December was published in the Official State Gazette (BOE), approving the Regulation that establishes the requirements to be adopted by the...
Leer másThe Tax on Economic Activities and its census obligation in the month of December
Most of us tax advisors are working on the annual accounting and tax pre-closing of companies in order to be able to offer our clients the best tax advantage to...
Leer másThe revocation of a company’s CIF: tax and commercial implications.
Although at first sight it may seem to be an abstract action that rarely happens, it is more common than we think that the Spanish Tax Agency may revoke the...
Leer másMeasures To Avoid International Double Taxation
On numerous occasions, individuals and entities may be exposed to being taxed on the same income, profit, or asset in more than one country due to discrepancies in tax regulations...
Leer másThe limited verification procedure of the Tax Agency and its importance in tax management.
The Tax Agency, in its tax collection work, has various tax procedures to verify and audit the economic activity of taxpayers within the tax administration itself, where it finds its...
Leer másImpatriate regime: The so-called Bekcham Law also has census obligations in November
Our firm advises taxpayers covered by the Special Regime for Workers Posted to Spanish Territory to review their tax situation for the 2024 tax year in November, as some of...
Leer másForm 232 and its implications for reporting related parties
Form 232 is an information return in which the Tax Agency is informed of related-party transactions and transactions and situations related to countries or territories classified as tax havens. Related-party...
Leer másVat monthly refund register (redeme): advantages and disadvantages for companies
During the month of November, companies based in Spain have the possibility of voluntarily applying for inclusion in the monthly VAT refund register (REDEME). This register has an interesting financial...
Leer másThe Importance of anticipating the accounting and fiscal year end.
In the tax advisory world, November has historically been a month of “little” workload or during which we take the opportunity to dust off certain files and close them. This...
Leer másInauguration of new MDG Advisors offices
https://www.youtube.com/watch?v=kwN5Fe3LBv4&embeds_referring_euri=https%3A%2F%2Fmdg.bilance.es%2F&source_ve_path=MjM4NTE
Leer másThe analysis of the Double Taxation Agreements and their implication in the “Temporary” Tax on large fortunes and in the Wealth Tax.
Now that we are familiar with the “temporary” tax on large fortunes, and after having received resolutions from the Tax Agency in which it seems that they are not in...
Leer másWhat documentation is necessary if I have just arrived to live in Spain? Assignment of NIE number at the request of the interested party and the Certificate of Registration of the European Union.
The Foreigner Identification Number (NIE) is a crucial element for all foreigners who wish to reside or work in Spain, whether they are EU citizens or not. This number allows...
Leer másReversal of the taxable person in the execution of works
In the field of real estate development and, specifically, in the execution of works carried out between developer and contractor, it is common to find the figure of reverse charge...
Leer másDigital Nomad Visa – Recent amendments.
The order amending the Regulation on the Special Regime for Impatriates (Bechkam Law) will be approved soon, which means that the new groups that the Start up Law made possible,...
Leer másPurchase with the reduced rate of ITP at 2% and incompatibilities.
Article 36 of the Law of the Consolidated Text of the provisions issued by the Autonomous Community of Andalusia in matters of assigned taxes, approved in Legislative Decree 1/2018, of...
Leer más10 tax tips of the Digital Nomad Visa (DNV) and Beckham rule
1/ If I am accepted by DNV, would I be a tax resident in Spain in the year of the concession? DNV does not turn anyone into tax resident in...
Leer másThe D4 Form and its importance in foreign investments.
On returning from the holidays and at the start of the new academic year, we may find ourselves faced with a commercial obligation which, despite being far removed from the...
Leer másIncrease in north american investment on the costa del sol.
For some years now, we have witnessed how Malaga has experienced a more than considerable increase in foreign investment, largely due to the search for the great potential offered by...
Leer másLaunch of the 8th British Investment Barometer in Spain
Today we are excited to announce the launch of the 8th British Investment Barometer in Spain, which took place in Malaga. In this outstanding event, we are proud to have...
Leer másIs there discrimination against foreign investment in Spain? New tax paradigm of Law 38/2022
Law 38/2022, of December 27, 2002, brought important regulatory changes affecting the taxation of non-resident companies in Spain. The first aspect to highlight would be the implementation, already for...
Leer másCollaboration agreement with SIMED
MDG Advisors is pleased to announce its collaboration agreement with SIMED, the Mediterranean Real Estate Exhibition, which will take place from November 16 to 18, 2023 at FYCMA, Malaga Trade...
Leer másTowards the digitisation of notarial services.
Last Tuesday, 9 May, the new Law 11/2023, of 8 May, was published in the Official State Gazette (BOE), which includes important new features in the way of relating with...
Leer másMDG Asesores joins the fiscal debate at the XVI National Study Day AEDAF
MDG Asesores, represented by partner Leticia Cayuela, member of the national group of young experts, participated in the XVI National Study Day AEDAF, an essential event for all tax and...
Leer másSpanish taxes for digital nomads explained- open webinar
https://www.youtube.com/watch?time_continue=40&v=WDi3kCgeEGk&embeds_referring_euri=https%3A%2F%2Fmdg.bilance.es%2F&source_ve_path=Mjg2NjQsMjg2NjQsMjM4NTE
Leer másShould an English Company buy a Spanish Property?
I have an English limited company with money in it. Can the company buy a Spanish property ? I would like to rent the property for holiday lets and also...
Leer másInformation Note 27/2022
On 24 December 2022, Law 31/2022 on the General State Budget was published in the Official State Gazette (BOE), which includes tax modifications, such as: A) Personal Income Tax: –...
Leer másThe new Excise Tax on Plastic Packaging
From 1st January 2023 in Spain there will be a special tax on non-reusable plastic packaging, whether it is presented empty or whether it is presented as containing, protecting, handling,...
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2022
Technology and AI as a means for the development of transfer pricing
“Technology facilitates best practices for compliance regimes in the development of transfer pricing” These tools significantly help in price fixing between companies The use of technology in transfer...
Leer másCongress approves Startups Law
“The approval of the new Startup Law will mark a turning point in the sector and a turning point for the future” What is the main news of this...
Leer másMalaga: the ideal destination for foreign companies looking to increase profitability
The incentives for attracting foreign investment in the capital of the Costa del Sol are increasing and it is a trend that is on the rise” Malaga: the ideal...
Leer másThe Government approves the Startups Law in Congress
Last Thursday, November 3, 2022, the Government of Spain approved the Startups Law, a law that may come to place the country at the forefront in attracting investors. It includes...
Leer másNew fiscal measures for next year
NEW FISCAL MEASURES FOR NEXT YEAR Last Thursday, the central government announced a package of fiscal and tax measures for next year 2023, which we will now highlight: Wealth: The...
Leer másAndalusia abolishes wealth tax and deflates the regional rate of personal income tax.
As we mentioned a few days ago, the Andalusian government, led by Juanma Moreno, announced new tax measures for Andalusians. On 21 September 2022, Decree-Law 7/2022 of 20 September was published in...
Leer másAbolition of wealth tax in andalusia.
Juanma Moreno, president of the Junta de Andalucía, has announced the abolition of the Wealth Tax. On the one hand, in the coming days, the regional government intends to abolish...
Leer másPresentation of our new brand mdg advisors
Dear clients: We are contacting you to inform you that we have recently made a change in our corporate image, becoming MDG Advisors. Due to the growth we...
Leer másNew law 12/2022: pension plans and their tax implications
On 1 July, Law 12/2022 of 30 June came into force in the Official State Gazette (BOE), regulating the promotion of occupational pension plans, which brings with it a series...
Leer másNew tax forms for monitoring cryptocurrency transactions
Recently, the Tax Agency has approved two new forms, 172 and 173, in order to carry out a more exhaustive monitoring of the traffic of virtual currencies and their declaration....
Leer másVirtual currencies and their tax implications
For years, virtual currencies, also known as cryptocurrencies, have been increasingly present in different transactions in national and/or international commerce and have always been exempt from taxation. However, one of...
Leer másTaxation on vacant properties owned by non resident companies in spain : changes in tax office criteria
During the latest years, it has been (surprisingly) understood by the Tax Authorities in Spain, that a property situated in our country owned by a Non Resident entity, was supposed...
Leer másFiling extemporaneous 720 declarations, better today than tomorrow
Why is the best time to make the regularisation now, before the regulation becomes final? Last January, the Court of Justice of the European Union ruled that both Form 720,...
Leer másBasic aspects of the new Agreement between Spain and Gibraltar and its tax implications.
As we previously mentioned in our blog, on 13 March 2021 the International Taxation and Double Taxation Agreement between Spain and the United Kingdom in relation to Gibraltar was approved, marking a...
Leer másLeticia Cayuela, appointed member of the Young Experts Group of the AEDAF
Leticia Cayuela, partner of the Tax & QC area is appointed member of the Board of National Experts of the Spanish Association of Tax Advisors (AEDAF). The AEDAF is a...
Leer másMDG incorporates Leticia Cayuela as a partner in the Tax and QC area.
MDG Advisors continues its expansion by appointing Leticia Cayuela Mayor as a partner in the Tax and Quality Control area. Leticia has a degree in Business Studies from the University...
Leer másFavourable ruling by the TEAR in relation to the surcharge for the payment of the penalty.
Recently, from MDG Asesores we have won a new case against the Regional Economic Administrative Court (hereinafter, TEAR) in relation to the deadlines that the Tax Agency has to notify...
Leer másHistoric ruling against spanish tax agency: the cjeu considers model 720 as “disproportionate”.
The Court of Justice of the European Union (CJEU) has declared illegal the regulation of the Model 720, which obliges taxpayers to declare assets abroad that exceed the amount of...
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2021
The key legal aspects of the new royal decree-law 26/2021 on capital gains. What can happen?
On 9 November, Royal Decree-Law 26/2021 of 8 November was published in the Official State Gazette, which fills the legal vacuum left by Constitutional Court Ruling 182/2021 on the calculation...
Leer másGibraltarian companies may be subject to taxation in Spain.
On 13 March 2021 and with effect from 2022, an International Agreement on taxation and double taxation between Spain and the United Kingdom in relation to Gibraltar has recently been...
Leer másThe constitutional court declares unconstitutional and null the method of calculating the taxable base of plusvalía”
As we announced in our blog last week, the Constitutional Court has published its sentence on the unconstitutionality issue 4433/2020 regarding the Tax on the Increase in Value of Urban...
Leer másLaw 5/2021, of 20 october, on assigned taxes of the autonomous community of andalusia.
Last 26th October 2021, the new Law 5/2021, of 20th October, on the Devolved Taxes of the Autonomous community of Andalusia, was published in the BOJA (Official Gazette of the...
Leer másThe constitutional court declares the municipal capital gains tax (“plusvalía”) unconstitutional.
The High Court has declared unconstitutional and null and voided a large part of article 107 of the TRLRHL, which was the fundamental pillar for the calculation of the taxable...
Leer másTax opportunities for non-eu non-residents with the modification of the law 11/2021.
The entry into force of the Law on Measures against Tax Fraud (Law 11/2021 of 9 July) has meant a turning point in the taxation of non-EU non-resident taxpayers in...
Leer másMDG news on taxation
We are writing this post on the occasion of the publication of the new Law 11/2021, of 9 July, on measures to prevent and combat tax fraud. This law introduces regulatory...
Leer másDecree-Law 7/2021 of 27th April – Reduction in the rate of Transfer Tax and Stamp Duty Tax (“ITP / AJD”)
We would like to inform you that yesterday, 27th April, Decree-Law 7/2021 of 27th April was published in the Extraordinary BOJA number 37, reducing the rate of Transfer Tax and Stamp...
Leer másPost-BREXIT ERA: new taxation at 24% for British entities that have real estate in Spain for the use of their partners or administrators.
It is undeniable that BREXIT is deeply changing trade relations between EU countries and the UK, and in tax matters this change is not far behind. Today we would...
Leer másCompliance. MDG Advisors
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Leer másSoft Landing
Relocating to Spain and getting lost with all the paperwork to be made? Let your hair down, we will assist you with all the necessary changes, so you can...
Leer másTax Compliance: Moving your business to Spain- To do List
Relocating your business offers many benefits, yet also comes with its share of business challenges: designing systems and processes, managing cash flow, securing the appropriate talent and training staff at...
Leer másSpanish in-country compliance
Spain is commonly known as a country full of bureaucracy. Regardless the current COVID-19 crisis has led to a structural change, the reality is that public administrations in Spain still...
Leer másSpanish in-country compliance
Spain is commonly known as a country full of bureaucracy. Regardless the current COVID-19 crisis has led to a structural change, the reality is that public administrations in Spain still...
Leer másMDG Informs / Closure of Non-essential Activity in Málaga
As we have exceeded the figure of 1,000 COVID-19 infections in Malaga city, we have moved to alert level 4 grade 2. From today, Wednesday 3 February 2020, in the...
Leer másWhy compliance is essential in the current economic environment?
In the context of uncertainty caused by COVID-19, many companies are looking for new ways to operate, whether if it means internationalization to find new markets abroad or a complete...
Leer másFebruary, the month of Compliance at MDG
February, the month of Compliance at MDG Come and join us on our Compliance days where we would me analysing all sides of this important matter for international investors...
Leer másMDG Informs / New measures for Andalucia BOJA January 16th 2021
With the approval of the Extraordinary BOJA number 6, last 16th January 2021, new measures have been implemented in Andalucia. All measures will be in force until 01 February 2021....
Leer másTax news 01/2021
We would like to inform that last December 31st the General State Budget Law 11/2020 was published, from which we extract the most relevant points: *Personal Income Tax: – The...
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2020
EXTRAORDINARY BOJA Nº88 – New measures in Andalucía
We would like to inform you that past 10th December, the Andalusian Regional Government approved new temporary and exceptional measures to contain COVID-19 during the Christmas period. Published in the...
Leer másChanges introduced in the Royal Decree-Law 34/2020 of 17 November
Find below a summary with the latest news, published in the BOE number 303 of 18th November, Royal Decree-Law 34/2020 of 17th November to support business solvency, the energy sector...
Leer másSupport plan for Medium sized companies and Self-employed by “Junta de Andalucía”
Last 16th November, the Andalusian Regional Government (“Junta de Andalucía”) signed an agreement with the Andalusian Confederation of Businessmen, in which it has been created a new Support Plan to...
Leer másMDG informs / new measures for Andalucía BOJA november 8th 2020
We would like to inform you that from 00:00, Tuesday 10th November until 00:00, 24th November, the following measures approved by the Andalusian Regional Government with regards to Covid-19 prevention...
Leer másUpdate: MDG informs/ New curfew certificate
Dear clients, After publishing the Royal Decree 926/2020 in BOE and the President’s Decree 8/2020 in BOJA, it has been regulated, as you all may know, the curfew between...
Leer másCovid 19 implications on 2020 personal income tax
COVID 19 IMPLICATIONS ON 2020 PERSONAL INCOME TAX There is no doubt that 2020 Personal Income Tax ( PIT) campaign, that will begin in April 2021, will be an unprecedented...
Leer másBrexit: The end of the transitional period
BREXIT: THE END OF THE TRANSITIONAL PERIOD Next 31st December 2020 the transitional period of Brexit will end. Even though there is a lot of uncertainty regarding the possibility...
Leer másDuring the month of November, MDG will participate in the regional awards of AJE.
We are pleased to announce that on September 17th MDG Advisors received the Award for Best Business Trajectory 2020 from AJE. Among others, the jury included important personalities from the Malaga Town...
Leer másMDG and the telecommuting challenge
At MDG we have adopted telecommuting as most things are adopted in life, with the urgency of a close deadline and where there was no room for procrastination. We had organised...
Leer másPublishment of the “real decreto” 9/2020 and 10/2020
From MDG, we would like to inform you about the principal measures taken in this regulation. However, we would like to inform you also that as from tomorrow, there will...
Leer másDevengo iva con aplazamiento en el pago de rentas
Estamos recibiendo la consulta recurrente de qué ocurre con el IVA en aquellos casos en los que se acuerda un aplazamiento o moratoria en el pago de rentas y a...
Leer másMDG goes digital
We are happy to announce that we have taken a new step on the digital transformation of our procedures: we are already in the cloud and we are proud of...
Leer másMDG informative note after the publication of the “real decreto ley 8/2020”
Dear clients, From Mdg Advisors, we would like to inform you about the new measures implemented by the Government, through the publication today of the regulation “Real Decreto-Ley 8/2020”, which may affect...
Leer másBrexit’s information
Today, 31th January, the UK leaves the European Union and we would like to inform you briefly in tax terms about it. Finally the Brexit Agreement has been signed,...
Leer másFiscal measures of the new government
The deal arranged by PSOE and Unidas Podemos last 30th December has provoked an agreement that both parties have called “Coalición Progresista. Un nuevo acuerdo para España”. This agreement includes, amongst others,...
Leer másInheritance and donations from non-residents
For all those non-residents outside the European Union (EU) and the European Economic Area (EEA) who paid the Tax on Inheritance and Donations years ago, the decision made by the...
Leer másDaily time sheet: The latest challenge in compliance
The control on the daily working times in Spain is no longer a company policy matter; it has become compulsory since 12th May. The new regulation was published on Royal...
Leer másMDG advisors, in constant search for excellence.
MDG Advisors was founded in 2010 with the clear idea of providing medium and small companies with all the high quality professional services that have been traditionally provided by the...
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