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The Supreme Court Changes the Doctrine on the Deadline for Filing a Claim for Judicial Error
In its recent Judgment, the Administrative Litigation Division of the Supreme Court introduced a substantive doctrinal change in relation to the deadline for filing a claim for the declaration of judicial error pursuant to Article 293.1.a) of the Organic Law of the Judiciary (LOPJ).
The National Court Recognizes the Right of Non-EU taxpayers to Pay Tax on their Net Rental Income
Until now, the Spanish government, relying on the literal wording of Article 24.1 of the Non-Resident Income Tax Law, has established differentiated tax treatment between taxpayers residing in Member States of the EU and the EEA and those residing in third countries.
The Energy Efficiency Certificate for Buildings and Its Immediate Future
In Spain, the Energy Efficiency Certificate has become a key element of the real estate market. Since the entry into force of Royal Decree 235/2013, this document is mandatory for the sale or rental of any home or commercial premises.
Updates on Financing for Social Housing Developers
Publicly subsidized housing (VPO) has acquired great political and institutional relevance in the context of current tensions in the residential market.
The Verifactu Public Verification System Is Enabled
Since last April, companies and self-employed professionals who issue invoices to other companies can now use the Electronic Billing Systems (SIF) adapted to the new electronic invoicing obligations.
New Legal Obligations For Large Housing Owners And Landlords In 2025
The residential and tourist rental sector faces significant regulatory developments this year, including the creation of mandatory registries for large property owners and certain landlords.
The Lights And Shadows Of High Tourist Influx Zones In Spain
The national legislator is deeply convinced of the economic benefits of this special timetable regime, insofar as it allows the synergies between tourism and commerce to be leveraged, thereby increasing economic activity.