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.
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.
Tax Law
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.
The Supreme Court Rejects Different Tax Bases for Co‑owners
The Supreme Court states that a single property acquired jointly cannot receive different valuations for each co-owner under the Transfer Tax. In the case examined, the Administration adjusted the value only for one spouse, creating unequal tax bases and an unjustified disparity in treatment. The Court affirms that the principle in article 134.5 of the LGT prevents assigning different economic values to indivisible parts of the same asset acquired in one act. It also allows correcting previous discrepancies when a new procedure concerning the same taxable event is initiated.
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.
Administrative Law and European Union Law
New regulation on the issuance, renewal and recognition of driving licences in the European Union
24/11/25
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.
Principles of European Administrative Law
31/01/26
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.
Road Safety and Traffic
Spain's Road Safety Advances
European efforts to improve road safety have significantly reduced traffic fatalities, and Spain stands out for its progress. The country went from around 10,000 deaths per year in the 1990s to about 800 in 2024.
A recent analysis highlighted the risks associated with emergency triangles, since drivers must exit the vehicle and walk 50 meters to place them. This has led the Spanish Government to make the V16 emergency beacon mandatory.
Even so, Spanish vehicles may still use triangles abroad, and foreign vehicles in Spain may choose either device. Meanwhile, the European Parliament's Petitions Committee has kept the related initiatives open and requested a written assessment from the European Commission.
Regulations on reduced‑mobility vehicles
02/02/26
The Spanish Directorate-General for Traffic (DGT) states that electric scooters, classified as Personal Mobility Vehicles (VMP), must be registered in the National Register of Personal Light Vehicles in order to circulate legally in Spain. This requirement, established by current regulations, means that each VMP must have a registration certificate and an associated identification, both essential for obtaining the mandatory liability insurance. The DGT warns that riding without registration may result in significant fines, as the registration ensures vehicle traceability, technical compliance, and proper coverage in the event of an accident. In addition, Royal Decree 52/2026 regulates the operation of the Register of Personal Light Vehicles and establishes that, from now on, these vehicles must be registered in the National Vehicle Register managed by the DGT. The regulation also introduces the obligation for VMP users to hold valid liability insurance in order to circulate legally.
Mandatory VPL Registration
Real Decreto 52/2026, of 28 January, which amends the General Vehicle Regulations, introduces the Register of Light Personal Vehicles (VPL) as an essential legal instrument for structuring civil liability arising from their circulation. This register, managed by the DGT, is linked to the circulation certificate of personal mobility vehicles (VMP) regulated by the Technical Characteristics Manual, but applies specifically to the VPL category defined in Law 5/2025 of 24 July.
The new Article 22 bis establishes that, in order to circulate, VPLs must hold both the circulation certificate proving compliance with technical requirements and be registered in the public VPL register. Without the certificate, the vehicle lacks technical aptitude to circulate, and without registration it cannot lawfully circulate on public roads, even if it meets the technical requirements.
Law 5/2025 provides for compulsory civil liability insurance for these vehicles, whose effectiveness depended on the existence of a registration system. Real Decreto 52/2026 fulfils this function: it enables the individual identification of each VPL, links it to an owner, provides for the issuance of the FNMT label, and integrates its data into the FIVA, thereby facilitating administrative and sanctioning control in insurance matters.