La resolución del TEAC sobre el deber de confidencialidad en los informes de due diligence: cuestiones abiertas
Chambers Europe Guide 2026 – Tax
Chambers Europe 2026
The prestigious legal directory Chambers and Partners has just published the results of its rankings in the Chambers Europe 2026 guide, recognizing Araoz & Rueda as one of the leading law firms in Spain. In this edition, we have achieved a remarkable presence with 6 recommended areas, three of which have been ranked at the highest […]
El límite conjunto del Impuesto sobre el Patrimonio y su alcance para los no residentes
Potential refunds of Spanish Wealth Tax for non-residents: a new opportunity
Recent developments in Spain have opened an important opportunity for non-resident individuals who own assets located in the country and have paid Spanish Wealth Tax in recent years. A new interpretation by the Spanish Supreme Court confirms that non-residents must be allowed to benefit from the same protective mechanisms that the Wealth Tax law grants […]
Non-EU/EEA Taxpayers: Spanish National Court opens the door to expense deductions and potential tax refunds in Spain
The Spanish National Court (Audiencia Nacional) has recognised in its judgment of 28 July 2025 (case no. 636/2021) the right of Non-Resident Income Tax (NRIT) taxpayers resident in third countries —i.e. outside the European Union (“EU”) and the European Economic Area (“EEA”)— to deduct expenses directly connected with rental income derived from immovable property located […]
Spanish Withholding Tax Refunds for non-Spanish Hedge Funds: 2023 Supreme Court Judgement & Litigation Funding Opportunities
The Spanish Supreme Court issued landmark rulings confirming that Spain’s withholding tax (WHT) regime for dividends paid by Spanish listed companies to non-Spanish hedge funds violates the fundamental EU principle of the free movement of capital (Article 63 TFEU). Historically, non-Spanish hedge funds assumed a higher WHT burden than comparable Spanish collective investment undertakings due […]
La X de la Iglesia y la soberanía popular
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 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 […]