Taxation/Administrative law
Taxes are compulsory financial contributions established by law, levied by the government without direct compensation, intended to finance public spending and ensure the functioning of state services. They are based on principles such as contributory capacity, generality and progressivity, ensuring that each citizen contributes in proportion to their resources.
Fiscal Ammesty - Royal Decree-Law 12/2012 - Model 750
1.- The order issued on 4th June 2012 in the Official Gazette accommodate this amnesty to taxpayers of the income tax, corporation tax or non residents which hold goods and undeclared rights to the Spanish Tax Office.
2.-The assets and rights that arise with this tax amnesty can be cash amounts, property assets and rights pertaining to economic activities, deposits in bank account, values representatives of the assignment to third parties of own capital, values representative participation in equity in a company, or any other type of property and rights that were not declared in previous statements of income tax or on the income tax of non residents.
3.- The valuation of the assets and rights is performed by its acquisition value. And on the total of the recognized amount 10% tax will be applied. The result of the application of this percentage will be the fee to enter. If the undeclared amount corresponds to cash, just that the taxpayer demostrate the possession before 31st December 2010 and deposit the corresponding amount in an account of Spain, the European Union, or any other country of the European economic area with which there is a Convention to avoid double international taxation.
4.- The Goverment has desisgned the model 750 specifically for this statement. This document may submit by internet. By attached form the model 750 will collect extended information of the declared goods.
5.-The special tax return may only be made until November 30th of this year.
New regulation on the issuance, renewal and recognition of driving licences in the European Union
The Directive (EU) 2025/220, published on 5 November 2025, modernises the European system for issuing, renewing and recognising driving licences. It establishes a harmonised framework for licence models and categories, their validity, exchange and mutual recognition, while introducing the digital driving licence, fully equivalent to the physical one and equipped with advanced security features. The directive updates physical, mental and visual fitness requirements, improves access for persons with disabilities and sets common validity periods: 15 years for standard categories and 5 years for professional ones. It also strengthens cooperation between Member States, system interoperability and the "one holder, one licence" principle, addressing issues such as driving‑licence tourism.
Aligned with the "Vision Zero" objective for 2050, the directive reinforces requirements for novice drivers —including a minimum two‑year period of enhanced controls and zero‑tolerance policies on alcohol and drugs— and incorporates training on eco‑driving and testing of advanced assistance systems. It also regulates the digitalisation of procedures, exchange modalities with third countries and the continuous technical updating of the system. Member States must transpose the directive by 26 November 2028 and apply it from 2029, with certain provisions entering into force in 2027.
Situations
Low income
The taxpayer contributes according to their economic capacity thanks to equity.
Complex rules
Simplicity requires clear regulations and administrative assistance.
Distorting tax
Efficiency demands adjusting levies to avoid discouraging investment.
Delayed refunds
The law sets deadlines and grants interest for late payments.
Double taxation
OECD treaties prevent paying twice on the same income.
Principles of European Administrative Law
European administrative law is governed by principles such as proportionality, good governance, and the right to an effective remedy. These principles require the institutions of the European Union and the Member States to act transparently and rationally, ensuring that administrative decisions respect fundamental rights. Spain, as a member of the EU, incorporates these principles into its legal system, thereby strengthening the protection of citizens against potential abuses of power.
Law 39/2015 on the Common Administrative Procedure
Law 39/2015 regulates the common administrative procedure of public administrations in Spain. It introduced the obligation to use electronic means in interactions with citizens and businesses, reinforcing transparency and efficiency. In addition, it establishes clear deadlines for the processing of files and guarantees citizens the right to access public information. This law is essential for understanding how to interact with the Administration in any official procedure.
Tax Reforms in Spain for 2025
The latest reforms introduced in 2025 include measures such as a supplementary tax for multinational companies, new levies on electronic tobacco products, and adjustments to tax incentives for sustainable mobility. These changes reflect the European trend toward a fairer and more sustainable tax system, aligned with ecological and digital transition goals. For businesses and individuals, staying informed about these updates is crucial to avoid penalties and take advantage of tax benefits.