Tax Newsletter - May 2026
Spain -
In this newsletter we provide a regular roundup of the main new developments in tax law (legislation, judgments, decisions by the economic-administrative tribunals and resolutions by the Directorate-General of Taxes, among others) in Spain.
Key judgments
Entry into a taxpayer’s home requires particular attention to how the taxpayer gives consent
Spanish Supreme Court stresses that taxpayers must be properly informed before a home search takes place, so that they can give their consent adequately.
Decisions, judgments and new legislation
- Tax procedure
- Corporate income tax and nonresident income tax
- Personal income tax
- Indirect taxes and customs duties
- Local taxes
- Other news
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