We share below some changes in the Personal Income Tax (IRPF) in Spain.

In tourist areas like the Balearic Islands, it is common for non-resident citizens to own assets and properties in the territory. However, when they pass away outside of Spain, their heirs often do not know that the acceptance of the inheritance must be formalized in Spain, following the corresponding legal procedure.

The non-lucrative visa in Spain is intended for foreign individuals who wish to reside in the country without engaging in labor or commercial activities.

Compensation derived from civil liability is exempt from IRPF (Personal Income Tax), provided that its amount is legally or judicially recognized.

Starting from April 1, 2025, anyone wishing to file a civil lawsuit will be REQUIRED to first resort to an appropriate means of dispute resolution as provided in Article 2 as a prerequisite for the admissibility of the lawsuit.