New taxes for Spain in 2025

New Taxes for Spain in 2025 | Boom

With the arrival of 2025, the fiscal landscape in Spain is undergoing significant changes that will affect both citizens and businesses. New year, new increases: Personal Income Tax (IRPF): Savings Income: The tax rate for savings income exceeding 300,000 euros will increase from 28% to 30%. Value Added Tax (VAT): Necessities: After a temporary reduction […]

Most common errors in the Corporate Tax Declaration

Most Common Errors in the Corporate Tax Spain and Andorra Corporate Tax (IS) is one of the main fiscal obligations for companies. While its general structure is similar in many countries, the details of the calculation and deductions vary significantly by jurisdiction. In both Spain and Andorra, ignorance of the regulations or errors in application […]

Buy property in Andorra: company or individual, 3% and rental bonuses

Are you thinking about buying property in Andorra? It’s important to understand the legal, tax, and economic factors that can influence your decision. Below, we will address three key questions that many buyers ask us before taking the plunge: Should you buy through a company or as an individual? This is one of the most […]

Common Mistakes in the IRPF Declaration

Each year, the income tax season provides an opportunity to fulfill our tax obligations and, in many cases, optimize our financial situation. Now that the IRPF campaign has ended (in Andorra, it finishes in September), we can look back and identify the most common mistakes that are easy to make and can lead to penalties, […]

Urgent measures due to the dana

On November 6, the Official State Gazette (BOE) published Royal Decree-Law 6/2024, of November 5, adopting urgent measures to respond to the damage caused by the Isolated Depression at High Levels (DANA) in various municipalities between October 28 and November 4, 2024. Firstly, the Royal Decree-Law includes a list of 78 municipalities that were particularly […]

Donations to help those affected by DANA could be expensive – Treasury already wants its part

The recent floods in Valencia have mobilized hundreds of people to help affected residents rebuild their lives. However, many of these generous donations between people without family ties can lead to unexpected tax consequences that both donors and recipients are unaware of. The Inheritance and Donations Tax (ISD) in the Valencian Community applies significant taxation […]

Omnibus law in Andorra on empty apartments

The Omnibus Law in Andorra has introduced various reforms in multiple areas, with one of the central issues being the regulation of empty flats. This legislation aims to address the growing problem of access to housing and to ensure a better distribution and use of the real estate stock in the country. However, the regulation […]

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