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 […]
Araoz & Rueda, recommended firm in Chambers Europe 2024

The prestigious legal directory Chambers and Partners includes Araoz & Rueda in its Chambers Europe Guide 2024 as one of the leading law firms in Spain, with 6 practice areas and 9 of its partners recommended: Individual recommendations 🔵Pedro Rueda | Corporate/M&A: Mid-Market 🔵Francisco Solchaga | Energy & Natural Resources 🔵Rafael Bazán | Banking & […]
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 […]