{"id":657,"date":"2025-05-30T11:31:30","date_gmt":"2025-05-30T11:31:30","guid":{"rendered":"https:\/\/gatefi.es\/blog\/"},"modified":"2025-09-22T10:25:30","modified_gmt":"2025-09-22T10:25:30","slug":"blog","status":"publish","type":"page","link":"https:\/\/gatefi.es\/en\/blog\/","title":{"rendered":"Blog"},"content":{"rendered":"
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ETF or investment fund: which is more advantageous from a tax perspective in Spain?<\/a><\/h2>

ETF or mutual fund? This is one of the most common questions when starting to invest. ETFs and traditional mutual funds are very similar. Both are collective investment vehicles, allow you to diversify with a small amount of money, and many track the same index. However, the tax authorities don't treat them the same. This tax difference can cost investors a lot of money in the long run. The big difference: the transfer of investment funds The main advantage of traditional funds is the tax deferral regime for transfers under Article 94 of the Personal Income Tax Law. Investors can move their money from one fund to another without paying tax on the accumulated gain. They only pay tax when they make a final withdrawal. Thus, for decades, the surplus value continues to work in full instead of [...]<\/p><\/div><\/div>

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Information in the employment contract 2026: what the new Royal Decree requires<\/a><\/h2>

Employment contract information will change significantly in 2026 for all companies that hire staff.<\/p><\/div><\/div>

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New Instant Transfer Regulation<\/a><\/h2>

In compliance with the new European regulation on instant payments (EU Reg. 2024\/886), significant improvements to the SEPA transfer service will be implemented from October 2025, for both standard and instant transfers.<\/p><\/div><\/div>

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Taxpayer calendar April 2025<\/a><\/h2>

April is a busy month: the Income Tax campaign opens and first-quarter taxes fall due. We go through the key filing dates at the Spanish Tax Agency.<\/p><\/div><\/div>

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The 2024 Income Tax campaign begins.<\/a><\/h2>

Since 19 March the Tax Agency has enabled the download of tax data and the reference number. The 2024 Income Tax return can be filed from 2 April.<\/p><\/div><\/div>

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Form 347<\/a><\/h2>

Frequently asked questions about Form 347: what it is, who must file it, and which transactions with third parties above \u20ac3,005.06 have to be declared.<\/p><\/div><\/div>

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