International Desk

View pdf Mandatory Amicable Settlement Procedure Prior to Judicial Proceedings We would like to inform you of one of the main legal developments in judicial procedures in Spain, following the entry into force, as of April 3, 2025, of Organic Law 1/2025 of January 2, on measures to improve the efficiency of the Public Justice Service. This law establishes the obligation to attempt an amicable resolution of [...]

View pdf 2024 Income Tax Return - Special Regime for Inbound Taxpayers (Article 93 of the Spanish Personal Income Tax Act) ESCURA would like to inform you that the filing period has started for the 2024 Personal Income Tax return and Wealth Tax return for individuals who have opted for the special inbound regime known as the “Beckham Law.” Taxpayers covered by the special inbound regime must pay [...]

View pdf Income Tax Return. Wealth Tax. Solidarity Tax on Large Fortunes. 2024 ESCURA would like to inform you that the filing period for the 2024 Personal Income Tax (Impuesto sobre la Renta de las Personas Físicas) and Wealth Tax returns has begun. You may file these returns until June 30, 2025, unless you choose direct debit for the tax payment. In that case, the filing deadline [...]

View pdf Spanish tax residents with assets abroad exceeding 50,000 euros must file form 720 We remind you that the deadline for filing Form 720, the information return for assets and rights located abroad, is March 31, 2025. This filing is mandatory for all Spanish tax residents who hold accounts, securities, or real estate abroad with a combined value exceeding 50,000 euros. This tax reporting obligation regarding [...]