BLOG
by Michael Davies
News and opinion on European and Spanish regulations affecting ex-pats who retire, play or invest in Spain
Michael Davies is a Spanish lawyer specialised in probate, inheritance tax and inheritance related litigation for ex-pats in Spain.

Cristiano Ronaldo Buys Into UD Almería Football Club : A Game-Changer for Football—and Real Estate On February 26, 2026, Cristiano Ronaldo took his first major step into club ownership, acquiring a 25% stake in UD Almería, the Spanish second-division club currently chasing promotion. The deal, made through his investment vehicle CR7 Sports Investments, sees him
Read more


Big Win for Non-EU Property Owners: Spain’s New Ruling on Rental Income Deductions If you’re a non-EU citizen with property in Spain that you rent out, there’s some game-changing news you need to hear. A recent court decision has leveled the playing field, allowing you to deduct expenses from your rental income for tax purposes—just
Read more



The Region of Madrid has recently announced significant and imminent changes to its Inheritance and Gift Tax policies, aiming to alleviate the tax burden on families and promote economic activity.  As of early 2025, the region has  announced it will increase the tax relief for inheritances and gifts between siblings, as well as between uncles/aunts
Read more


On Monday 13th of Jan 2025, the Spanish prime minisister made a public statement and said: “I communicate that after  a lot  of work and careful consideration by the government  we have decided we are going to limit the amount of properties being purchased by nationals  of non E.U. countries (that are not resident of
Read more

If you are an ex-pat with assets in the Baleares we have great news for you. It now boasts the Lowest inheritance tax in Spain. On the 18/7/2023 "The President of the Government, Margalida Prohens, announced: Fiscal Reform Decree Law for the abolition of the inheritance and gift tax (ISD) between parents and children, grandparents and
Read more


The Government of the Canary Islands has approved significant changes to the Inheritance and Gift Tax through Decree-Law 5/2023. Previously, the bonus in the Inheritance and Gift Tax was limited, but with the new modification, a 99.9% bonus is established without restrictions on the amount inherited . This measure benefits various groups of taxpayers, both
Read more