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The IRPF (Personal Income Tax) will be reduced for self-employed workers who are in the objective estimation regime, among other new changes. The 2023 income tax return will include important new features for the self-employed. These include a five-point reduction in Personal Income Tax for those who are in objective assessment, as well as a 2% increase in the deduction for expenses that are difficult...Read more

The inheritance of a foreigner who has assets in Spanish territory has some complexities that are not found in the inheritance of Spanish nationals. For this reason, the best thing to do in these cases is to take measures to ensure that the inheritance in Spain is distributed quickly and easily. What happens with the inheritance of a non-resident? In Spain there is an inheritance...Read more

In our country most people buy a house at some point in their lives. When one is going to take the step it is very advisable to know which are the main expenses when buying a house since they will influence the total price of the acquisition. The total disbursement that will be necessary to make when buying an apartment will be formed, in addition...Read more

On 1 January 2023, the new contribution system for the self-employed based on real income will come into force, which also includes a change in the percentage of deductible expenses that are difficult to justify, without the need to have an invoice, which will increase from the current 5% to 7%, except for the self-employed in companies, for which it will increase to 3%. Expenses...Read more

The procedures for obtaining work permits will be much easier for foreigners who are outside Spain: they can be carried out telematically and the requirements for self-employment have been reduced. Recently, some novelties have been introduced in the Spanish Immigration Law, some of which are aimed at facilitating the incorporation of foreign workers as self-employed in the Spanish labor market. These are the main new...Read more

The new Royal Decree-Law approved modifies the contribution system in the Special Social Security Regime for Self-Employed or Self-Employed Workers, which will be based on the self-employed person’s annual income instead of the simple choice of contribution bases. The Official State Gazette has published Royal Decree-Law 13/2022, of July 26, which establishes a new contribution system for self-employed workers. Among other provisions, the main novelty...Read more