The Supreme Court Eliminates Tax Discrimination Between Residents and Non-Residents in the Wealth Tax
The Supreme Court has issued two recent rulings (October 29 and November 3) that represent a significant change in the interpretation of the Wealth Tax (WT). Until now, administrative doctrine prevented non-resident taxpayers from benefiting from the cap on the total...
Small Steps, Strong Commitments: Our First Progress Report to the UN Global Compact
At CABRERA RODRÍGUEZ ETL GLOBAL, we believe that sustainability is not an isolated goal, but a journey taken with conviction, responsibility, and consistency. That’s why we are pleased to share that we have completed our first Communication on Progress (CoP) as part...
The Reserve for Investments in Canary Islands (RIC) May Now Be Used for Residential Rental: A New Path to Boost the Housing Market
On July 22, 2025, the Spanish Congress of Deputies approved a bill amending Law 19/1994, of July 6, which regulates the Economic and Fiscal Regime of the Canary Islands (REF). This reform introduces a significant change: the possibility of applying the Canary Islands...
Legal Alternatives to Reach Agreements Outside the Courts.
Lawyers and MASC (Spanish acronym for Appropriate Dispute Resolution methods) When facing a legal issue—whether due to a claim of liability or the need to assert a right—our first instinct is often to turn to the courts. In some cases, judicial proceedings may...