{"id":2193,"date":"2025-02-26T09:35:13","date_gmt":"2025-02-26T08:35:13","guid":{"rendered":"https:\/\/belzuz.com\/areas-of-practice\/derecho-fiscal-y-tributario\/abogados-fiscal-tributario-madrid-espana\/"},"modified":"2026-03-06T17:23:39","modified_gmt":"2026-03-06T16:23:39","slug":"abogados-fiscal-tributario-madrid-espana","status":"publish","type":"page","link":"https:\/\/belzuz.com\/en\/areas-de-practica\/derecho-fiscal-y-tributario\/abogados-fiscal-tributario-madrid-espana\/","title":{"rendered":"Fiscal and Tax Law &#8211; Spain"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2193\" class=\"elementor elementor-2193 elementor-1568\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63d28bf e-flex e-con-boxed e-con e-parent\" data-id=\"63d28bf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4600680 elementor-widget elementor-widget-spacer\" data-id=\"4600680\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b9e04f3 e-flex e-con-boxed e-con e-child\" data-id=\"b9e04f3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f4a0b0 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"7f4a0b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fiscal and tax law - Spain<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57c1dd3 e-flex e-con-boxed e-con e-parent\" data-id=\"57c1dd3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-267bff9 elementor-widget elementor-widget-text-editor\" data-id=\"267bff9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Tax Law Department of Belzuz Abogados has attorneys with over 30 years of experience in legal matters who are constantly up to date on changing legislation, recent jurisprudence, and administrative criteria of which they promptly inform their customers.<\/p><ul><li>We advise and manage business taxation both in its internal operations as well as its international relations and operations.<\/li><li>We study, plan, and manage, jointly with our Information Technology Department, the implementation, development, and successive follow-up for companies whose business is based on new technologies.<\/li><li>We give tax law assistance to our Commercial and Corporate Law Department concerning the taxation regimens of complex operations and structures, arriving at the maximal efficiency between the two departments which results in benefits to the client.<\/li><li>We also study the planning and restructuring operations that are put forward by our Family Law Department from a tax perspective.<\/li><li>Finally, we assist and represent our clients in their relations with the tax administration; from the care given to management and collection requirements; through legal advice and in-person assistance before the Tax Inspector, up to and including fighting and defense before the Administrative Courts.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0838f5e elementor-widget elementor-widget-heading\" data-id=\"0838f5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Specialties<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b3a2dde e-con-full e-flex e-con e-child\" data-id=\"b3a2dde\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5900393 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"5900393\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"93324179\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-933241791\" data-tab-title-id=\"e-n-tab-title-933241791\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-933241791\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tDirect Taxation of Companies\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-933241792\" data-tab-title-id=\"e-n-tab-title-933241792\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-933241792\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tIndirect Business Taxation\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-933241793\" data-tab-title-id=\"e-n-tab-title-933241793\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-933241793\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tTaxation legal proceedings\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-933241794\" data-tab-title-id=\"e-n-tab-title-933241794\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-933241794\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tInternational Taxation\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-933241795\" data-tab-title-id=\"e-n-tab-title-933241795\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-933241795\" style=\"--n-tabs-title-order: 5;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tTaxation of commercial and corporate operations\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-933241796\" data-tab-title-id=\"e-n-tab-title-933241796\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-933241796\" style=\"--n-tabs-title-order: 6;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tTaxation of emerging technologies\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-933241797\" data-tab-title-id=\"e-n-tab-title-933241797\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"7\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-933241797\" style=\"--n-tabs-title-order: 7;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tEstate planning and family taxation\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-933241791\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-933241791\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-b0d1753 e-con-full e-flex e-con e-child\" data-id=\"b0d1753\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59031c8 elementor-widget elementor-widget-text-editor\" data-id=\"59031c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Personal Income Tax (IRPF) and Company Taxes<\/strong><\/p><p>Our Tax Law Department provides services of tax consultancy to businesses regardless of their legal personality type: corporations, entrepreneurships, professional associations, and entities with an income allocation system<\/p><p><strong>Consultancy<\/strong><\/p><p>\u2013 Study and planning of efficient business structures<\/p><p>\u2013 Study and Diagnostics of the most favorable tax structure for special instances. As concerns this, we work with our Corporate and Commercial Law Department<\/p><p>\u2013 Assistance with tax inspections regardless of the government level implicated, such as local, provincial, autonomous community, or national<\/p><p>\u2013 Attention to legal requirements<\/p><p>\u2013 Lodging of appeals and complaints<\/p><p>\u2013 Tax Return Requests<\/p><p><strong>Tax Management<\/strong><\/p><p>\u2013 Complete planning and management of Personal Income Tax and Company Taxes<\/p><p>\u2013 Partial Payments for Entrepreneurships and Professional Associations<\/p><p>\u2013 Payments of Advance Corporation Tax<\/p><p>\u2013 Withholding tax done to employees, professionals, entrepreneurs, landlords, and non-residents<\/p><p>\u2013 Annual Statement of Operations with Third Parties<\/p><p>\u2013 Requests for postponements or partial payments<\/p><p>\u2013 Study, settlement and submission of the settlement declaration of Company Taxes<\/p><p>Study, settlement and submission of the settlement declaration of Personal Income Taxes<\/p><p>\u2013 Preparation and submission of Annual Accounts before the Mercantile Registry (Registro Mercantil)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-933241792\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-933241792\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-84245a3 e-con-full e-flex e-con e-child\" data-id=\"84245a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71028f5 elementor-widget elementor-widget-text-editor\" data-id=\"71028f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Value-Added Tax, Property Transfer Tax, and Local Taxes<\/strong><\/p><p><strong>Consultancy<\/strong><\/p><p>\u2013 Planning and Management of the VAT<\/p><p>\u2013 Advice concerning the Monthly Refund of VAT Registry (REDEME) and Intercommunity Operators (ROI)<\/p><p>\u2013 Special Regimes: Simplified, Equivalence Surcharge, Box Criterion, and Distance Sales<\/p><p>\u2013 Review and advice on the Taxation to the Autonomous Communities such as the Tax on Property Transfers and Certified Legal Documents Tax, the Economic Activities Tax, the Increase of Property Value Tax and the Buildings, Installations, and Works Tax<\/p><p>\u2013 Monitoring of European Union Regulations as well as the decisions of the Court of Justice of the European Union (CJEU) as concerns indirect taxation. Advice on domestic transactions with reverse charge<\/p><p><strong>Tax Management<\/strong><\/p><p>\u2013 Quarterly or monthly payments of the Value-Added Tax<\/p><p>\u2013 Annual VAT Declaration<\/p><p>\u2013 Requests for postponements or partial payments<\/p><p>\u2013 Informative Declarations of Asset Deliveries and Adquisitions and provision of intercommunity service<\/p><p>\u2013 Assistance with tax inspections regardless of the government level implicated, such as local, provincial, autonomous community, or national<\/p><p>\u2013 Attention to legal requirements<\/p><p>\u2013 Lodging of appeals and complaints<\/p><p>* The tax management services are provided from information provided by the companies\u2019 accounting departments<\/p><p>** In the case where the business, on account of its small size or any other reason, may be unable to provide us with a complete accounting of its economic activities, we have staff and accounting assistance resources, once having received the relevant documentation, to put together an accounting portfolio in accordance with current legal norms<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-933241793\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-933241793\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-1f1fe76 e-con-full e-flex e-con e-child\" data-id=\"1f1fe76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1143f16 elementor-widget elementor-widget-text-editor\" data-id=\"1143f16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dbf68df e-flex e-con-boxed e-con e-parent e-lazyloaded\" data-id=\"dbf68df\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\"><div class=\"e-con-inner\"><div class=\"elementor-element elementor-element-841d947 elementor-widget__width-inherit aaa elementor-widget elementor-widget-eael-adv-tabs\" data-id=\"841d947\" data-element_type=\"widget\" data-widget_type=\"eael-adv-tabs.default\"><div class=\"elementor-widget-container\"><div id=\"eael-advance-tabs-841d947\" class=\"eael-advance-tabs eael-tabs-vertical eael-tab-auto-active \" data-scroll-on-click=\"no\" data-scroll-speed=\"400\" data-tabid=\"841d947\"><div class=\"eael-tabs-content\"><div id=\"derecho-tributario-tab\" class=\"clearfix eael-tab-content-item active\" data-title-link=\"derecho-tributario-tab\"><p>We intervene before Spanish Tax Authorities and Courts, advising and representing our clients before and department, proceeding, or jurisdiction on tax matters<\/p><p><strong>Voluntary Procedures<\/strong><\/p><p>\u2013 We draft and formulate binding rulings over which there is no scheme or qualifying events with a unifying doctrine<\/p><p>\u2013 We perform the study, proposal, and request for prior valuation agreements with the Tax Authorities<\/p><p><strong>Tax Management Proceedings<\/strong><\/p><p>\u2013 Data Verification Procedures<\/p><p>\u2013 Value Verification Procedures<\/p><p>\u2013 Limited Verification Procedures<\/p><p><strong>Tax Inspectorate Reports<\/strong><\/p><p>\u2013 Advice, representation, and defense of our clients before all of the activities of the Tax Inspections, from the first citation until the last signing of Meeting Minutes<\/p><p><strong>Tax Collection Management Procedures<\/strong><\/p><p>\u2013 Challenging the acts of the Collection Management<\/p><p>\u2013 Surcharges from late declarations of self-liquidations<\/p><p>\u2013 Garnishments and Third-Party Claim to ownership<\/p><p>\u2013 Representation and defense before Liability Derivation Records<\/p><p><strong>Resources and Claims<\/strong><\/p><p>\u2013 Replacement Resources<\/p><p>\u2013 Complaints before Economic-Administrative Courts<\/p><p>\u2013 Special Review Procedures<\/p><p><strong>Dispute Resolution Procedures<\/strong><\/p><p>\u2013 In all cases, up to the Supreme Court<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-933241794\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-933241794\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\" elementor-element elementor-element-a314411 e-flex e-con-boxed e-con e-child\" data-id=\"a314411\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5558655 elementor-widget elementor-widget-text-editor\" data-id=\"5558655\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Consultancy<\/strong><\/p><p>\u2013 We provide our clients with comprehensive legal and tax structure planning advice, drafting of the documentation relative to operations and advice on strategy and tax regime optimization, especially as concerns their international investments<\/p><p>\u2013 We possess ample experience in foreign investment operations both in Spain and Portugal on account of our solid presence in the two countries, for over fifteen years in the case of Portugal<\/p><p>\u2013 Jointly with our offices in Lisbon and Porto, we offer our clients a solid understanding of the Iberian market. At the same time we provide advice concerning Spanish and Portuguese investment in foreign markets, providing special attention to community law and European Jurisprudence<\/p><p><strong>Tax Management<\/strong><\/p><p>\u2013 Our department deals with the entirety of tax obligations in Spain for non-resident liable parties, regardless of whether they are natural persons, entities with an income allocation system or corporations<\/p><p>\u2013 As concerns International Treaties and Conventions, we oversee the management of monthly, quarterly, and annual declarations for operations with non-residential third parties on the subject of \u201cwithholding tax\u201d for Spanish enterprises<\/p><p>\u2013 As concerns ecommerce, international freight and new technologies, we provide comprehensive and efficient advice, with as strong an emphasis in consultancy as in tax management of the same<\/p><p>* We are members of the International Bar Association, of which we are co-founders, as well as the Chamber of Luso-Spanish Commerce and Industry (C\u00e2mara de Com\u00e9rcio e Ind\u00fastria Luso-Espanhola), of the Portuguese-Hispanic Chamber (C\u00e1mara Hispano-Portuguesa), of the International Association of Defense Counsel, and of the Global Insurance Lawyers Group<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-933241795\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-933241795\" data-tab-index=\"5\" style=\"--n-tabs-title-order: 5;\" class=\" elementor-element elementor-element-c760b86 e-flex e-con-boxed e-con e-child\" data-id=\"c760b86\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-965ec54 elementor-widget elementor-widget-text-editor\" data-id=\"965ec54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In the ambit of <b>Corporate Law<\/b>, we study and advise concerning the taxation policies of the following operations<\/p><p>\u2013 Shareholder agreements, family protocols, partnership agreements with tax significance<\/p><p>\u2013 Remuneration and compensation for directors and senior executives<\/p><p>\u2013 Restructuring operations, mergers and acquisitions, splits or global transfers of assets and liabilities, and joint-venture agreements<\/p><p>\u2013 Strategic alliances<\/p><p>\u2013 Dissolution of corporations<\/p><p>In the ambit of <b>Commercial Law<\/b>, we advise on issues of taxation of subcontracting operations and foreign investments, with the following being the most common<\/p><p>\u2013 Constitution and tax structures for companies that act as lessors of dwellings<\/p><p>\u2013 Taxation of property ownership changes that occur in the purchase and sale of real estate assets, and when leasing a property<\/p><p>\u2013 Taxation of guarantee documents (mortgages, contracts with bonds and guarantors)<\/p><p>\u2013 Taxation of Housing Cooperatives engaged in economic activities or earn income derived from real estate or furniture<\/p><p>\u2013 Taxation of private property development (marketing contracts of the promotion, purchase and sale of buildings, shopping centers, business parks and leisure parks, etc)<\/p><p>\u2013 Taxation arising from the performance, resolution and breach of all types of contracts<\/p><p>\u2013 Taxation and representation of Non-Residents<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-933241796\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-933241796\" data-tab-index=\"6\" style=\"--n-tabs-title-order: 6;\" class=\" elementor-element elementor-element-a4c4a48 e-flex e-con-boxed e-con e-child\" data-id=\"a4c4a48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7080e9 elementor-widget elementor-widget-text-editor\" data-id=\"e7080e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We guide our clients in determining the optimal tax arrangements for launch of new online projects and with services negotiation and contracting in Spain and externally, working jointly with our Information Technology Department<\/p><p>Our office affirms its commitment to new entrepreneurs, both in our comprehensive jurisprudential study for the realization of their projects, and in our subsequent monitoring and support in Spain and externally<\/p><p><b>Consultancy<\/b><\/p><p>\u2013 Our staff are well-trained and experienced in providing fiscal advice as much to traditional companies that engage in online sales as those that are opening their doors for the first time to online sales such as start-ups and ecommerce projects<\/p><p>\u2013 We perform an integrated study of the tax situation and structure that companies which use the Internet or other methods of long-distance sales should adopt as a way to contact their clients in order to sell assets and provide services to other businesses and\/or final consumers in based domestically, within the European Union, or internationally<\/p><p><b>Tax Management<\/b><\/p><p>\u2013 In addition to the complete planning and management of Personal Income Taxes, Company Taxes, and the Value-Added Tax which each business incurs as a result of their domestic operations, we advise and management the implementation and follow through of the business that operate under the long-distance sales regimes (Internet, telephone, catalogue)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-933241797\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-933241797\" data-tab-index=\"7\" style=\"--n-tabs-title-order: 7;\" class=\" elementor-element elementor-element-9d10682 e-flex e-con-boxed e-con e-child\" data-id=\"9d10682\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85fdafb elementor-widget elementor-widget-text-editor\" data-id=\"85fdafb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We are coordinated and we provide permanent support in tax matter to our\u00a0<strong><a title=\"Departamento de Derecho de Familia\" href=\"https:\/\/belzuz.com\/en\/areas-of-practice\/family-law\/lawyers-family-madrid-spain.html\" target=\"_self\">Department of Family Law<\/a><\/strong>\u00a0in the family restructuring operations that may create capital gains<\/p><p>The most common operations are the following<\/p><p><strong>Consultancy<\/strong><\/p><p>\u2013 Taxation of the property changes in cases of stipulations, modifications, or substitutions in matrimonial relationship<\/p><p>\u2013 Tax impact on the conjugal partners in case of separation, nullity, or divorce<\/p><p>\u2013 Taxation of asset succession in cases of anticipated inheritance<\/p><p>\u2013 Study of the tax impact derived from the operations of inventory, valuation, partitions, and differences in the allocation of inheritances<\/p><p>\u2013 Study of the taxation of asset successions when the deceased or the heirs are Non-Residents<\/p><p><strong>Tax Management<\/strong><\/p><p>\u2013 Calculation, liquidation, and management of the Inheritances and Donations Tax in any Spanish Autonomous Community or Nationally<\/p><p>\u2013 Calculation, liquidation, and management of Increase of Property Value Tax (Municipal Property Gains)<\/p><p>\u2013 Management before Financial Entities in order to legally unfreeze deposits that have been frozen on account of a person\u2019s passing<\/p><p>\u2013 Opposition and Defense before value verifications from the Tax Treasruy<\/p><p>\u2013 International Inheritances<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aed3069 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aed3069\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca2925d\" data-id=\"ca2925d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bbd77f e-con-full e-flex e-con e-parent\" data-id=\"1bbd77f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c491866 elementor-widget elementor-widget-heading\" data-id=\"c491866\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b5a194 elementor-widget elementor-widget-heading\" data-id=\"7b5a194\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Team<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89e4364 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"89e4364\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56d158d elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"56d158d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:18351,&quot;_skin&quot;:&quot;post&quot;,&quot;columns&quot;:&quot;3&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-loop-container elementor-grid\" role=\"list\">\n\t\t<style id=\"loop-18351\">.elementor-18351 .elementor-element.elementor-element-2f8f2fd{--display:flex;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-widget-image .widget-image-caption{color:var( --e-global-color-text );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );}.elementor-18351 .elementor-element.elementor-element-58fd678 img{width:100%;}.elementor-18351 .elementor-element.elementor-element-58fd678 .widget-image-caption{background-color:var( --e-global-color-e9bf594 );}.elementor-18351 .elementor-element.elementor-element-58fd678{width:var( --container-widget-width, 100% );max-width:100%;--container-widget-width:100%;--container-widget-flex-grow:0;}.elementor-18351 .elementor-element.elementor-element-58fd678.elementor-element{--flex-grow:0;--flex-shrink:0;}.elementor-18351 .elementor-element.elementor-element-41f836c{--display:flex;}.elementor-widget-heading .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-weight:var( --e-global-typography-primary-font-weight );color:var( --e-global-color-primary );}.elementor-18351 .elementor-element.elementor-element-8dfe620{text-align:start;}.elementor-18351 .elementor-element.elementor-element-8dfe620 .elementor-heading-title{font-family:\"Maven Pro\", Sans-serif;font-weight:600;text-transform:uppercase;letter-spacing:2.5px;color:#FFFFFF;}.elementor-18351 .elementor-element.elementor-element-88b907f{text-align:start;width:var( --container-widget-width, 70% );max-width:70%;--container-widget-width:70%;--container-widget-flex-grow:0;}.elementor-18351 .elementor-element.elementor-element-88b907f .elementor-heading-title{font-family:\"Maven Pro\", Sans-serif;font-weight:600;color:#FFFFFF;}@media(max-width:1024px){.elementor-widget-image .widget-image-caption{font-size:var( --e-global-typography-text-font-size );}}@media(max-width:767px){.elementor-widget-image .widget-image-caption{font-size:var( --e-global-typography-text-font-size );}}\/* Start custom CSS for container, class: .elementor-element-2f8f2fd *\/\/* Contenedor principal *\/\r\n.hover-img-box {\r\n  position: relative;\r\n  overflow: hidden;\r\n}\r\n\r\n\/* Imagen (sin animaci\u00f3n) *\/\r\n.hover-img-box img {\r\n  display: block;\r\n  width: 100%;\r\n  height: auto;\r\n  object-fit: cover;\r\n  transition: none;\r\n}\r\n\r\n\/* Barra azul que sube desde abajo *\/\r\n.caption-hover {\r\n  position: absolute;\r\n  bottom: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  background: rgba(18, 99, 115); \/* azul oscuro *\/\r\n  color: #fff;\r\n  padding: 60px;\r\n  transform: translateY(100%); \/* empieza fuera de la vista *\/\r\n  transition: transform 0.6s ease-in-out;\r\n  text-align: center;\r\n  font-size: 14px;\r\n  box-sizing: border-box;\r\n}\r\n\r\n\/* Al pasar el rat\u00f3n, la barra sube y se muestra *\/\r\n.hover-img-box:hover .caption-hover {\r\n  transform: translateY(0); \/* sube hasta su posici\u00f3n normal *\/\r\n  opacity: 1;\r\n}\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"18351\" class=\"elementor elementor-18351 e-loop-item e-loop-item-17943 post-17943 equipo type-equipo status-publish has-post-thumbnail hentry area-de-practica-fiscal-and-tax-law cargo-of-counsel cargo-filtro-of-counsel-en idioma-english idioma-spanish localizacion-madrid-en\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-2f8f2fd hover-img-box e-flex e-con-boxed e-con e-parent\" data-id=\"2f8f2fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58fd678 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"58fd678\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/equipo\/17943\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-683x1024.jpg\" class=\"attachment-large size-large wp-image-16969\" alt=\"\" srcset=\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-683x1024.jpg 683w, https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-200x300.jpg 200w, https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-768x1151.jpg 768w, https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-1025x1536.jpg 1025w, https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-1367x2048.jpg 1367w, https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-scaled.jpg 1709w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">&nbsp;<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41f836c e-con-full caption-hover e-flex e-con e-child\" data-id=\"41f836c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dfe620 elementor-widget elementor-widget-heading\" data-id=\"8dfe620\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/en\/equipo\/17943\/\"><span>Of Councel<\/span><\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88b907f elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"88b907f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/en\/equipo\/17943\/\">Eva Holgado Pascual<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c68ab0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c68ab0e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-87d17f8\" data-id=\"87d17f8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82faf89 e-con-full e-flex e-con e-parent\" data-id=\"82faf89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd021a8 elementor-widget elementor-widget-heading\" data-id=\"bd021a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5bfa41 elementor-widget elementor-widget-heading\" data-id=\"a5bfa41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Publications<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92ae7e1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"92ae7e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d0d571 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"3d0d571\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:16491,&quot;_skin&quot;:&quot;post&quot;,&quot;columns&quot;:&quot;3&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-loop-container elementor-grid\" role=\"list\">\n\t\t<style id=\"loop-dynamic-16491\">.e-loop-item-21080 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-21080 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style><style id=\"loop-16491\">.elementor-16491 .elementor-element.elementor-element-bcafce6{--display:flex;--min-height:400px;--flex-direction:column-reverse;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--overlay-opacity:1;--padding-top:20px;--padding-bottom:20px;--padding-left:20px;--padding-right:20px;}.elementor-16491 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .elementor-16491 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-position:center center;background-repeat:no-repeat;background-size:cover;}.elementor-16491 .elementor-element.elementor-element-bcafce6::before, .elementor-16491 .elementor-element.elementor-element-bcafce6 > .elementor-background-video-container::before, .elementor-16491 .elementor-element.elementor-element-bcafce6 > .e-con-inner > .elementor-background-video-container::before, .elementor-16491 .elementor-element.elementor-element-bcafce6 > .elementor-background-slideshow::before, .elementor-16491 .elementor-element.elementor-element-bcafce6 > .e-con-inner > .elementor-background-slideshow::before, .elementor-16491 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{--background-overlay:'';background-color:transparent;background-image:linear-gradient(0deg, #000000D1 0%, #02010100 65%);}.elementor-widget-button .elementor-button{font-family:var( --e-global-typography-accent-font-family ), Sans-serif;font-weight:var( --e-global-typography-accent-font-weight );background-color:var( --e-global-color-accent );}.elementor-16491 .elementor-element.elementor-element-f74142f .elementor-button{fill:var( --e-global-color-2443234 );color:var( --e-global-color-2443234 );background-color:var( --e-global-color-60ea2a5 );border-radius:0px 0px 0px 0px;}.elementor-widget-theme-post-title .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-weight:var( --e-global-typography-primary-font-weight );color:var( --e-global-color-primary );}.elementor-16491 .elementor-element.elementor-element-5b95c1e .elementor-heading-title{font-family:\"Maven Pro\", Sans-serif;font-size:19px;font-weight:600;font-style:normal;text-decoration:none;color:var( --e-global-color-2443234 );}.elementor-widget-post-info .elementor-icon-list-item:not(:last-child):after{border-color:var( --e-global-color-text );}.elementor-widget-post-info .elementor-icon-list-icon i{color:var( --e-global-color-primary );}.elementor-widget-post-info .elementor-icon-list-icon svg{fill:var( --e-global-color-primary );}.elementor-widget-post-info .elementor-icon-list-text, .elementor-widget-post-info .elementor-icon-list-text a{color:var( --e-global-color-secondary );}.elementor-widget-post-info .elementor-icon-list-item{font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );}.elementor-16491 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-icon{width:14px;}.elementor-16491 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-icon i{font-size:14px;}.elementor-16491 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-icon svg{--e-icon-list-icon-size:14px;}.elementor-16491 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-text, .elementor-16491 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-text a{color:var( --e-global-color-2443234 );}.elementor-16491 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-item{font-family:\"Maven Pro\", Sans-serif;font-size:13px;font-weight:400;}@media(max-width:1024px){.elementor-widget-post-info .elementor-icon-list-item{font-size:var( --e-global-typography-text-font-size );}}@media(max-width:767px){.elementor-widget-post-info .elementor-icon-list-item{font-size:var( --e-global-typography-text-font-size );}}\/* Start custom CSS for theme-post-title, class: .elementor-element-5b95c1e *\/.elementor-16491 .elementor-element.elementor-element-5b95c1e * {\n    font-weight: 600 !important;\n    text-decoration: none !important;\n    font-family: maven pro !important;\n}\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16491\" class=\"elementor elementor-16491 elementor-5446 elementor-5446 e-loop-item e-loop-item-21080 post-21080 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-fiscal-and-tax-law publicaciones-miguel-paixao idioma-publicacion-ingles\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/en\/publicacion\/aparthotel-lease-and-vat-exemption\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/en\/publicacion\/aparthotel-lease-and-vat-exemption\/\">Aparthotel lease and VAT exemption: analysis of Binding Ruling no. 29474<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>06 May 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-04b2315 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/area-de-practica\/fiscal-and-tax-law\/\" class=\"elementor-post-info__terms-list-item\">Fiscal and tax law<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-110ee74 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/publicaciones\/miguel-paixao\/\" class=\"elementor-post-info__terms-list-item\">Miguel Paix\u00e3o<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-16491\">.e-loop-item-21333 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-21333 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16491\" class=\"elementor elementor-16491 elementor-5446 elementor-5446 e-loop-item e-loop-item-21333 post-21333 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-fiscal-and-tax-law publicaciones-marta-fernandes-teias idioma-publicacion-ingles\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/en\/publicacion\/corporate-demerger-and-vat-neutrality\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/en\/publicacion\/corporate-demerger-and-vat-neutrality\/\">Corporate demerger and VAT neutrality: Portuguese Tax Authority confirms application of Article 3(4) of the VAT Code<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>21 May 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-04b2315 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/area-de-practica\/fiscal-and-tax-law\/\" class=\"elementor-post-info__terms-list-item\">Fiscal and tax law<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-110ee74 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/publicaciones\/marta-fernandes-teias\/\" class=\"elementor-post-info__terms-list-item\">Marta Fernandes Teias<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-16491\">.e-loop-item-21022 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-21022 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16491\" class=\"elementor elementor-16491 elementor-5446 elementor-5446 e-loop-item e-loop-item-21022 post-21022 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-comercial area-de-practica-fiscal-and-tax-law publicaciones-marta-fernandes-teias idioma-publicacion-ingles\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/en\/publicacion\/non-resident-non-remunerated-director\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/en\/publicacion\/non-resident-non-remunerated-director\/\">Non-resident and non-remunerated director: clarification by the Portuguese Tax Authority on tax residency and taxation \u2013 Binding Ruling no. 29716, dated 2026-04-07<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>15 Apr 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-04b2315 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/area-de-practica\/comercial\/\" class=\"elementor-post-info__terms-list-item\">Comercial<\/a>, <a href=\"https:\/\/belzuz.com\/en\/area-de-practica\/fiscal-and-tax-law\/\" class=\"elementor-post-info__terms-list-item\">Fiscal and tax law<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-110ee74 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/publicaciones\/marta-fernandes-teias\/\" class=\"elementor-post-info__terms-list-item\">Marta Fernandes Teias<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-16491\">.e-loop-item-21478 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-21478 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16491\" class=\"elementor elementor-16491 elementor-5446 elementor-5446 e-loop-item e-loop-item-21478 post-21478 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-fiscal-and-tax-law publicaciones-miguel-paixao idioma-publicacion-ingles\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/en\/publicacion\/portuguese-nhr-under-spanish-pressure\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/en\/publicacion\/portuguese-nhr-under-spanish-pressure\/\">The Portuguese NHR Regime Under Spanish Pressure: Can the Spanish Tax Authorities Disregard Portuguese Tax Residence?<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>02 Jun 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-04b2315 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/area-de-practica\/fiscal-and-tax-law\/\" class=\"elementor-post-info__terms-list-item\">Fiscal and tax law<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-110ee74 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/publicaciones\/miguel-paixao\/\" class=\"elementor-post-info__terms-list-item\">Miguel Paix\u00e3o<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-16491\">.e-loop-item-21511 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-21511 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16491\" class=\"elementor elementor-16491 elementor-5446 elementor-5446 e-loop-item e-loop-item-21511 post-21511 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-fiscal-and-tax-law publicaciones-marta-fernandes-teias idioma-publicacion-ingles\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/en\/publicacion\/crypto-asset-implementation-dac8-dac9\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/en\/publicacion\/crypto-asset-implementation-dac8-dac9\/\">Portugal Strengthens Tax Transparency: New Crypto-Asset Reporting Obligations and the Implementation of DAC8 and DAC9<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>08 Jun 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-04b2315 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/area-de-practica\/fiscal-and-tax-law\/\" class=\"elementor-post-info__terms-list-item\">Fiscal and tax law<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-110ee74 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/publicaciones\/marta-fernandes-teias\/\" class=\"elementor-post-info__terms-list-item\">Marta Fernandes Teias<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-16491\">.e-loop-item-20619 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-20619 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16491\" class=\"elementor elementor-16491 elementor-5446 elementor-5446 e-loop-item e-loop-item-20619 post-20619 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-fiscal-and-tax-law publicaciones-miguel-paixao idioma-publicacion-ingles\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/en\/publicacion\/simplified-corporate-income-tax-cit-regime\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/en\/publicacion\/simplified-corporate-income-tax-cit-regime\/\">Simplified Corporate Income Tax (CIT) Regime in 2026: tax framework, applicable coefficients and when it is advantageous for service companies<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>23 Mar 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-04b2315 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/area-de-practica\/fiscal-and-tax-law\/\" class=\"elementor-post-info__terms-list-item\">Fiscal and tax law<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-110ee74 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/en\/publicaciones\/miguel-paixao\/\" class=\"elementor-post-info__terms-list-item\">Miguel Paix\u00e3o<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Fiscal and tax law &#8211; Spain The Tax Law Department of Belzuz Abogados has attorneys with over 30 years of experience in legal matters who are constantly up to date on changing legislation, recent jurisprudence, and administrative criteria of which they promptly inform their customers. We advise and manage business taxation both in its internal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18997,"parent":2176,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"page-category":[487],"class_list":["post-2193","page","type-page","status-publish","has-post-thumbnail","hentry","page-category-practice-areas-es"],"acf":[],"_links":{"self":[{"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/pages\/2193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/comments?post=2193"}],"version-history":[{"count":0,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/pages\/2193\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/pages\/2176"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/media\/18997"}],"wp:attachment":[{"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/media?parent=2193"}],"wp:term":[{"taxonomy":"page-category","embeddable":true,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/page-category?post=2193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}