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Impact of New Ministerial Order HAC/623/2026: Spanish Tax Authorities Tighten Scrutiny of Non-Resident Dividends and Real Estate Income

Tax
On 23 June 2026, Ministerial Order HAC/623/2026, dated 12 June, was published in the Spanish Official Gazette (Boletín Oficial del Estado – BOE). The Order introduces significant amendments to the administration of the Spanish Non-Resident Income Tax (NRIT) regime, directly affecting Forms 210, 213 and 296. The Spanish Tax Agency (AEAT) has expressly stated that the pur...
Legal newsletter

Legal Status - JUNE 2026

Disputes: The legal risks of Artificial Intelligence: practical risk scenarios

Energy: Force Majeure, the dormant clause that awakens in times of crisis

Employment: The legal debate on the effective enjoyment of public holidays falling on weekly rest Saturdays

Legal newsletter

Legal Status - MAY 2026

Disputes: The first year of the Alternative Dispute Resolution Mechanism (ADRM): Have they really worked?

M&A: Scope of the non-compete in M&A transactions

International: New European framework for the control of foreign investment: key changes

Legal newsletter

Legal Status - APRIL 2026

Disputes: Defence in administrative disciplinary proceedings

Commercial: Approved draft reform of article 104 of the LSC which strengthens the role of the commercial registry

Employment: Corporate liability arising from the underpayment of social security contributions for workers

Legal newsletter

Legal Status - MARCH 2026

Disputes: The use of AI in business: A power that comes with a great responsibility

Tax: The New “Response Decree”: Legal Certainty and Reactivation of Investment Incentives

Commercial: Limits on shareholder agreements

IP-Media: The protection of children´s personal data vs freedom of information

Oil & Gas: Strait of Hormuz: Finding alternatives under dire straits

Legal newsletter

Legal Status - FEBRUARY 2026

Tax: Export controls on dual-use material: The challenge of duality in an era of global uncertainty

M&A: Analysis of the mid-market in Spain during the year 2025

Commercial: Customer Service Act: regularoty impact and challenges for the retail sector

IP-Media: Transparency and the right of access in the face of automated decisions by artificial intelligence

Legal newsletter

Legal Status - JANUARY 2026

Commercial: Distribution Agreement: Fundamental characteristics and regulation in Spain

Tax: Exemption for reinvestment in the main home: Option or right of the taxpayer?

Disputes: Social liability action against the administrator

Legal newsletter

Legal Status - DECEMBER 2025

Energy: Royal Decree 997/2025: urgent measures to strengthen the electricity system

Commercial: The Agency Contract: Fundamental characteristics and regulation in Spain

Corporate: The leadership role of the legal department in contemporary companies

News

Our CEO, Carlos Sancha, delivered the module “Strategic Management and NPL & REO Asset Management” in the ANGECO´s Executive Program – University of Nebrija

On December 3rd, our CEO, Carlos Sancha, had the honor of delivering the module “Strategic Management and NPL & REO Asset Management” as part of the “Executive Program for Credit Management Companies” organized by Angeco and held at University of Nebrija. This participation strengthens our team’s commitment to continuous education ...
Legal newsletter

Legal Status - NOVEMBER 2025

Commercial: Key points of the draft bill on sustainable consumption law: Greenwashing and right to repair

Tax: Improved legal certainty for family businesses with real estate after supreme court ruling

Disputes: Conflict between agency agreements and similar contracts. A practical comparison

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