International Teleworking and Permanent Establishment: Key aspects of the latest update to the OECD Model

In November 2025, the OECD approved an update to its Model Tax Convention to adapt it to the new reality of teleworking.

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Tax deduction for investment in Start Ups at the headquarters of a natural person

The tax deduction for investment in newly created or recently established companies is provided for in Law 35/2006, of November 28, on Personal Income Tax, specifically in Articles 68.

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Judgments on the income and wealth limit

JUDGMENTS ON THE LIMIT ON INCOME TAX ON WEALTH: STS 4849/2025 ECLI:ES:TS:2025:4849; STS 4846/2025 ECLI:ES:TS:2025:4846

On February 1, 2023, and June 28, 2023, the High Court of Justice of the Balearic Islands issued two rulings recognizing the same taxpayer (Mr.

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