The Spain Tax Engine
Cassandra's Spain tax engine reasons over Spanish primary sources rather than a generic global model. Answers name the statute, the section, and the Agencia Tributaria (AEAT) guidance relied on, so asesores fiscales, auditores, abogados can verify the reasoning before it reaches a client.
Where legislation is amended or guidance is withdrawn, the engine states which version it relied on. Cross-border questions combine this engine with the applicable double tax agreement, the OECD Model Tax Convention commentary, the OECD Transfer Pricing Guidelines, and BEPS Pillar One and Pillar Two materials.
Key Regulatory Bodies in Spain
- Agencia Estatal de Administración Tributaria (AEAT)
- CNMV
- Consejo General de Economistas
Core Spain Tax Sources Covered
- Ley 27/2014 del Impuesto sobre Sociedades
- Ley 35/2006 del IRPF
- Ley 37/1992 del IVA
- DGT binding consultations
- EU-level layer applied on top of the national engine: VAT Directive 2006/112/EC, ATAD I and II, DAC6/DAC7/DAC8, and the Pillar Two Directive (EU) 2022/2523.
- Every output is an LLM-generated research draft requiring review by a practitioner qualified in the relevant jurisdiction. Cassandra Research is a software company and does not provide tax, legal, or financial advice.
AI Capabilities for Spain Firms
Legislation and Guidance Research
Ask a Spanish tax question and receive a structured answer citing the relevant Act, section, and Agencia Tributaria (AEAT) guidance.
Advisory and Memo Drafting
Generate research memos, advice frameworks, and client communications formatted for professional review and sign-off.
Cross-Border Analysis
Combine the Spain engine with other jurisdiction engines, the applicable double tax agreement, and OECD commentary.
Firm Knowledge Management
Organise research, precedents, and prior advice with AI-powered retrieval across your whole knowledge base.