Corporate Income Tax 2025: the opportunities many companies overlook.
As of 1 July, the 2025 Corporate Income Tax filing season is officially underway. This year brings several noteworthy developments, including the gradual reduction of tax rates for certain SMEs, new incentives aimed at strengthening business capitalization, and changes affecting corporate groups and specific tax deductions.
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Regulation of Holiday Rentals in the Canary Islands: Practical Implications of Law 6/2025 of December 10th
Key Points of a Regulation Redefining Holiday Rentals in the Archipielago.
The entry into force of Law 6/2025, of 10 December, on the Sustainable Regulation of the Tourist Use of Residential Properties marks a turning point in the regulation of holiday rentals in the Canary Islands. Its purpose is to rebalance three areas that have…
The Supreme Court Eliminates Tax Discrimination Between Residents and Non-Residents in the Wealth Tax
The Supreme Court has issued two recent rulings (October 29 and November 3) that represent a significant change in the interpretation of the Wealth Tax (WT). Until now, administrative doctrine prevented non-resident taxpayers from benefiting from the cap on the total tax liability established in Article 31 of the Wealth Tax Law. This cap sets…
Small Steps, Strong Commitments: Our First Progress Report to the UN Global Compact
At CABRERA RODRÍGUEZ ETL GLOBAL, we believe that sustainability is not an isolated goal, but a journey taken with conviction, responsibility, and consistency. That’s why we are pleased to share that we have completed our first Communication on Progress (CoP) as part of our commitment to the United Nations Global Compact, formalized in 2024.
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The Reserve for Investments in Canary Islands (RIC) May Now Be Used for Residential Rental: A New Path to Boost the Housing Market
On July 22, 2025, the Spanish Congress of Deputies approved a bill amending Law 19/1994, of July 6, which regulates the Economic and Fiscal Regime of the Canary Islands (REF). This reform introduces a significant change: the possibility of applying the Canary Islands Investment Reserve (RIC) to properties intended for long-term residential rental.
The measure…
A Key Moment for Real Estate Taxation
Is the Cadastral Reference Value at Risk as the Taxable Base in ITP-AJD?
Last Monday, the Constitutional Court (TC) agreed to admit for consideration the question of unconstitutionality no. 3631-2025, raised by the Administrative Chamber of the High Court of Justice of Andalusia. The issue concerns the potential unconstitutionality of the cadastral reference value as…
Legal Alternatives to Reach Agreements Outside the Courts.
Lawyers and MASC (Spanish acronym for Appropriate Dispute Resolution methods)
When facing a legal issue—whether due to a claim of liability or the need to assert a right—our first instinct is often to turn to the courts. In some cases, judicial proceedings may indeed be the most appropriate solution, especially when a strictly legal…
NEW PROCEDURE FOR SHORT-TERM AND TOURIST RENTALS
Starting July 1, 2025, the Single Rental Registry and the Digital One-Stop Shop will officially come into effect, in accordance with Royal Decree 1312/2024 of December 23 and Regulation (EU) 2024/1028.
The main objective of this regulation is to govern short-term rentals, increase market transparency, and prevent fraud. One of its key provisions is the…
CABRERA RODRÍGUEZ ETL GLOBAL Drives Its Expansion in the Canary Islands with the Integration of PRACAN ASESORES
Santa Cruz de Tenerife, March 31, 2025.
CABRERA RODRÍGUEZ ETL GLOBAL strengthens its position in the tax and legal advisory sector with the integration of PRACAN ASESORES. This strategic move not only expands the team but also enhances its specialization and ability to offer comprehensive solutions to its clients.
Since joining the international group ETL…
Key aspects of the new regulation on short-term rentals.
Short-term rental accommodation is experiencing a notable increase throughout the European Union, especially in Spain, driven by the growth of the economy of online platforms such as Airbnb or Booking.
The Council of Ministers, in order to establish a specific regulation to guarantee transparency and control over short-term rentals, approved on December 23, 2024, Royal…