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Javier Vinuesa talks about Socimis | Expansión
26 November, 2024
Our banking and finance partner, Javier Vinuesa, discusses the major risks of the repeal of the tax regime for Socimis in this column in Expansión.
The recent announcement of the repeal of the Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario (Socimi) regime, which has finally been left out of the reform package, has nevertheless generated a great deal of concern.
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Gómez-Acebo & Pombo
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25 Mar, 2026
What rights does a landlord have when a commercial tenant vacates the premises before the agreed term has expired?
Although the judgment states that the landlord has three remedies available, in reality he has only one — whether he seeks performance or opts for termination — which is damages.
25 Mar, 2026 
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23 Mar, 2026
Belgium in breach of Anti-Tax Avoidance Directive by denying taxpayers the deduction of corporate income tax paid by controlled foreign companies
In its Judgment of 26 February 2026, in Case C-524/23, the Court of Justice of the European Union has ruled that the Kingdom of Belgium has failed to fulfil its obligations under Directive (EU) 2016/1164, by failing to adopt the statutory, regulatory and administrative provisions necessary to ensure taxpayers’ right to a deduction of the tax paid by controlled foreign companies from the corporate income tax liability of the taxpayer.
23 Mar, 2026
PUBLICATION
20 Mar, 2026
Family-owned businesses: Subsidiaries engaged in real estate leasing are not required to hire an employee if structurally part of a corporate group’s business activity
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20 Mar, 2026
PUBLICATION
09 Jan, 2026
Continuing or permanent building damage and risk of no limitation period (Supreme Court (Civil Division) Judgment no. 1463/2025 of 21 October 2025)
With regard to actions under the Building (Unified Regulation) Act, the Supreme Court reaffirms that there is no continuing damage, but rather permanent damage. The solution is more efficient for all parties, as well as fairer. Also cheaper for the judicial system.
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PUBLICATION
18 Dec, 2025
Highlights of the OECD Model Tax Convention on Income and on Capital update
The new update to the OECD Model Tax Convention on Income and on Capital incorporates regulatory adjustments, interpretative clarifications and additional criteria in response to recent developments in international taxation. It addresses relevant issues relating, among other things, cross-border teleworking, the exploration and exploitation of natural resources, transfer pricing aspects of financial transactions or information received through exchange of information.
18 Dec, 2025
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17 Dec, 2025
New audit actions linked to advanced cooperation mechanisms in tax matters: special reference to ‘joint audits’
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17 Dec, 2025
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Non-resident taxpayers may benefit from the wealth tax liability cap
All taxpayers subject to wealth tax, both residents and non-residents, are in a comparable situation and must therefore be able to apply the combined cap of Article 31(1) LIP, the existence of a real or personal obligation being irrelevant for the purposes of the comparability analysis, since the determining factor is the nature and purpose of this tax device, as well as its content.
02 Dec, 2025
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Danish cases in Spain: Beneficial owner requirement not applicable to the non-resident income tax exemption of interest payments to EU residents
Contrary to the stance taken by the Audiencia Nacional, the Valencia High Court of Justice takes the view that the exemption of interest payments to European Union residents should be applied in accordance with the terms that the national legislature has chosen to keep, without the additional requirements of Directive 2003/49/EC. If abusive practices are found to exist, tax regularisation must be carried out by resorting to one of the general anti-abuse clauses provided for in the Taxation Act.
14 Oct, 2025
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02 Sep, 2025
Property Transfer Tax in assignment of promissory contracts to sell real estate in Portugal
This article analyses situations which, although they do not involve the transfer of property ownership, are legally treated as equivalent to a sale and are subject to Transfer Tax in Portugal.
02 Sep, 2025