Primary Residence Reinvestment Exemption for Job Relocation in Spain: How Not to Lose It

Can you lose the primary residence reinvestment exemption if you move out before 3 years? In this guide we explain how the Primary residence reinvestment exemption for job relocation in […]

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EU Blue Card salary threshold 2026: Highly Qualified Professional (Spain)

Key change for employers: EU Blue Card gross annual salary must meet the new threshold (1.4× INE, with limited 0.8× cases). Examples + HR checklist.

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Annual reporting of the Rental Registration Number (NRA/NRUA)

The annual reporting of the Rental Registration Number is the new recurring milestone introduced by Order VAU/1560/2025 of 22 December, which approves the annual information return linked to the Single […]

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Exemption for reinvestment in primary residence: cases of teleworking and tourist rentals

The exemption for reinvestment in primary residence allows the capital gains obtained from the sale of the primary residence to be excluded from taxation if they are reinvested in another […]

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Return the deposit to a buyer who has not obtained financing in bad faith?

A client who had sold his property in Malaga asked us the following question: Do I have to return the deposit to a buyer who has not obtained financing in […]

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New deductible rental expenses for non‑residents in Spain

There are new deductible rental expenses for non‑residents in Spain, even if you live outside the EU. Good news for non‑resident landlords! A recent judgment by Spain’s Audiencia Nacional recognises […]

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Purchase option in Malaga: avoid Land Registry blocks before you sign earnest money

What is a purchase option in Malaga and how is it different from earnest money? Purchase option in Malaga. A purchase option gives the buyer (the “option holder”) the right—but […]

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Moratorium on tourist accommodation in Malaga city: what changes and what options you have

The Malaga City Council has fulfilled its promise to put a stop to all new tourist accommodation registrations in Malaga, implementing a moratorium on tourist accommodation in Malaga city. Are […]

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Conflict of Tax Residency and Double Taxation Agreements

Our law firm, specialized in international taxation, frequently deals with conflict of tax residency and double taxation agreements. These tax problems are characterized by their technical complexity and require well-founded […]

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Mutual Breach in Real Estate Purchase Contracts in Spain

Real estate transactions can face complications that sometimes result in mutual breach in real estate purchase contracts by both parties involved. Recently, an important ruling by the Spanish Supreme Court […]

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