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The Supreme Court reinforces banks’ duty to inform borrowers taking over mortgage loans
The Supreme Court recently delivered Judgment 161/2026 of 4 February, concerning homebuyers—including purchasers of commercial premises—who took over an existing mortgage loan when acquiring a property from a developer.
Read articleOver €31,000 in debt discharged for a client under Spain’s Second Chance Law
At Montelirio Abogados y Asesores Tributarios, our work continues to show how Spain’s Second Chance Law can operate when supported by an appropriate strategy and rigorous legal analysis.
Read articlePersonal income tax exemption for Spanish military personnel on international missions
In judgments dated 8, 10 and 21 April 2025, the Supreme Court confirmed that remuneration received by Spanish military personnel assigned to international missions—specifically UN operations abroad and service on ships in international waters under NATO command—is exempt from personal income tax (IRPF) under Article 7(p) of the Personal Income Tax Law.
Read articleThe employee’s right to be heard before disciplinary dismissal: the position at publication
In recent months, disciplinary dismissal in Spain has undergone a significant development in case law. Traditionally, its formal requirements were governed by Article 55 of the Workers’ Statute: the employer had to provide a letter identifying the grounds and effective date. Enhanced protection, including prior adversarial proceedings, applied to employee representatives and trade union delegates. Collective agreements could also require a procedure allowing the employee to be heard before a decision. This domestic framework stood alongside Article 7 of ILO Convention 158, ratified by Spain in 1985, which requires an opportunity for the worker to defend themselves against allegations before their employment is terminated. The Supreme Court’s Social Chamber moved to bring the two frameworks together.
Read articleThe CJEU opens the door to further claims concerning IRPH-linked loans
On 12 December 2024, the Court of Justice of the European Union (CJEU) delivered its judgment in Case C-300/23, answering a reference from Court of First Instance No. 8 of San Sebastián. The decision addresses issues affecting borrowers whose mortgage agreements refer to the Spanish Mortgage Loan Reference Index (IRPH).
Read articleSpain’s Golden Visa: an investment residence route — archive article
For years, the Golden Visa was an attractive route for non-EU nationals to obtain residence in Spain through significant investment. Written in February 2025, this article discussed the anticipated removal of the scheme and urged prospective investors to consider the time then available. The original described the legislation as still in progress and estimated that the existing rules might remain available for a further three to five months. These statements are preserved as historical content, not as a description of an application route currently available.
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