Dirección General de Tributos

Latest Dirección General de Tributos news

3 articles

Coins and a financial document on a table, with soft natural light

Taxation

Tax Authority Clarifies That Beneficiary of Donated Life Annuity Does Not Pay Income Tax

Tax Authority clarifies that donating a life annuity is subject to Inheritance and Donations tax, but monthly payments are exempt from income tax.

Álvaro Sáez Ferrer · 10 July 2026

Interior of an empty dental clinic with dental equipment

Companies

Tax Authority Clarifies That Self-Employed Individuals Inheriting a Family Business Can Apply for a 20% IRPF Reduction

The Tax Authority confirms that a self-employed person continuing a family business can apply for a 20% IRPF reduction if income comes from their own clients.

Beatriz Lorenzo Aguirre · 10 Jul 2026

Interior of an empty dental clinic with a dental chair and medical equipment

Taxation

Tax Authority Allows Dentist to Claim Start-up Reduction Despite Working in Family Clinic

A dentist can claim a 20% start-up reduction on income tax while working in their father's clinic, as long as their income is from their own patients.

Álvaro Sáez Ferrer · 10 Jul 2026