Fiscalidad

Spain has established itself as an attractive hub for international investors and professionals. One key reason is its extensive network of double taxation treaties (DTTs), designed to prevent individuals and companies from being taxed twice on the same income by two different countries. With over 90 tax treaties in force, Spain offers a favourable legal

In recent months, the use of holding companies as a tool for family business restructuring in Spain has come under increased scrutiny. Traditionally employed to optimise tax planning, streamline business control, and facilitate generational wealth transfers, these structures now face significant legal uncertainty due to recent decisions from the Spanish tax authorities. At the heart