Canary Islands Investment Reserve (RIC): a new investment opportunity through regional government bonds
On 7 October 2026, the Official Gazette of the Canary Islands published the Order approving a new €100 million issuance of public debt bonds by the Canary
Cabrera Rodriguez Blogs
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Essential Assets
The Sale of Essential Assets Without Shareholder Approval: New Guidance from the Spanish Supreme Court
The Spanish Supreme Court Judgment No. 881/2026, dated 9 June 2026, addresses an issue that has long generated uncertainty in corporate law: what happens when
Corporate Income Tax Campaign
Corporate Income Tax 2025: the opportunities many companies overlook.
As of 1 July, the 2025 Corporate Income Tax filing season is officially underway. This year brings several noteworthy developments, including the gradual reduction of tax rates for certain SMEs, new
Regulation of Holiday Rentals in the Canary Islands: Practical Implications of Law 6/2025 of December 10th
Key Points of a Regulation Redefining Holiday Rentals in the Archipielago.
The entry into force of Law 6/2025, of 10 December, on the Sustainable Regulation of the Tourist Use of Residential Properties marks a turning point in the regulation of
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
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)
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
A Key Moment for Real Estate Taxation
Is the Cadastral Reference Value at Risk as the Taxable Base in ITP-AJD?
Last Monday, the Constitutional Court (TC) agreed to admit for consideration the question of unconstitutionality no. 3631-2025, raised by the Administrative Chamber of the High Court of
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
NEW PROCEDURE FOR SHORT-TERM AND TOURIST RENTALS
Starting July 1, 2025, the Single Rental Registry and the Digital One-Stop Shop will officially come into effect, in accordance with Royal Decree 1312/2024 of December 23 and Regulation (EU) 2024/1028.
The main objective of this regulation is to govern