nuevas cuotas modelos autonomos

New self-employed fees and models in 2025: changes in the RETA contribution system

What are the changes in the RETA contribution system? In 2025, a new contribution model for self-employed workers in Spain will come into force. This system will adjust contributions according to net income and will replace the free choice of contribution base with a progressive scheme. The goal is to achieve greater fairness. Self-employed workers…

Sentencias sobre la proporcionalidad en sanciones tributarias y su impacto en el derecho

Court rulings on proportionality in tax penalties and their impact on the law

The proportionality of tax penalties is a central issue in Spanish and European jurisprudence, whose proper application decisively influences the protection of taxpayers’ rights. In this article, we analyze some of the most relevant rulings, highlighting how the judicial interpretation of the principle of proportionality is transforming the way these penalties are imposed and justified….

Conoce la guía de obligaciones fiscales para no residentes en España: IRNR, impuestos, renta, declaración y modelo 210 explicados paso a paso.

Tax obligations guide for non-residents in Spain: taxes, IRNR, and form 210

If you are considering investing, working, or simply enjoying a second home in Spain, you must be fully aware of your tax obligations as a non-resident.  It’s not just about paying taxes, but about understanding how the system works to avoid future issues and, at the same time, optimize your tax situation. In this guide…