Legal 500 EMEA 2025

The prestigious legal directory Legal 500 has published today the results of its rankings in the Legal 500 Europe, Middle East and Africa (EMEA) 2025 guide, recognizing Araoz & Rueda as one of the leading law firms in Spain. In this edition, we have achieved a remarkable presence with 7 recommended areas and 10 recommended […]
Chambers Europe Guide 2025 – Fiscal

Chambers Europe 2025

The prestigious legal directory Chambers and Partners has just published the results of its rankings in the Chambers Europe 2025 guide, recognizing Araoz & Rueda as one of the leading law firms in Spain. In this edition, we have achieved a remarkable presence with 8 recommended areas, three of which have been ranked at the […]
El Supremo abre puertas a Hacienda para que reclame deudas a responsables subsidiarios

El Supremo, y la posible arbitrariedad concedida a Hacienda en materia de responsabilidad subsidiaria
Tax residence in Spain: risks and solutions

In today’s increasingly globalized and internationally mobile environment, it is becoming more and more important to correctly determine the tax residence of individuals. There may be cases of individuals who are tax residents in Spain without being aware of it. This may be the case of Spanish individuals who go to live abroad but continue […]
Impact of the judgement of the Spanish Constitutional Court on future Corporate income Tax returns and payments on account

The Spanish Constitutional Court (“CC“) has issued on January 18, 2024 the judgment 11/2024 in which it solves the unconstitutionality question raised in relation to article 3.1, first and second paragraphs, of Royal Decree-Law 3/2016, of December 2, adopting measures in the tax area aimed at the consolidation of public finances and other urgent measures […]
El Supremo rechaza la restricción de Hacienda a las deducciones en I+D+i

Javier Prieto: “Hay que poner más medios en la parte preventiva para reducir los litigios”
