Supreme Court clarifies when attendance bonuses must be paid during employee absences
In a ruling dated 28 May 2026, Spain's Supreme Court (Social Chamber) has set a clear, distinct standard for how attendance bonuses apply [...]
Corporate Income Tax: Why the tax rate is no longer a simple checkbox
A seemingly simple question - “What tax rate applies to my company?" - rarely has a straightforward answer. The honest response would be: [...]
The Small Enterprise Regime under Spanish Corporate Income Tax: Benefits, Deadlines, and Risks in Group Structures
1.Regulatory Framework The special regime for small-sized entities ("ERD"), set out in Articles 101 to 106 of Law 27/2014, of November 27, on [...]
Sergio Balagué reviews the special tax regime for EDAVs and the latest DGT criteria
On July 7, 2026, Wolters Kluwer 's Academy Talk training series hosted the session "Special Regime for Housing Rental Entities (EDAV)," led by [...]
Penalty Clauses: A useful tool, but not a guarantee
In business-to-business dealings — supply agreements, exclusivity arrangements, franchise contracts, sale agreements, minimum-term commitments, service agreements, and the like — there's often a [...]
Sergi Rovira speaks at a Wolters Kluwer Academy Talk on Corporate Income Tax Rates
Sergi Rovira, Partner at addwill and Head of the Large Corporate Tax team, was a speaker at another Academy Talk session hosted by [...]
Post-Dismissal settlement agreements: Spanish Supreme Court clarifies the requirements for their validity
The Labor Chamber of the Spanish Supreme Court, in its judgment of 10 June 2026 (Appeal No. 2081/2025), has provided clear guidance on [...]
Veri*factu and e-invoicing: could businesses face another round of changes before 2030?
The digitalization of invoicing processes is becoming increasingly widespread across businesses. However, the rollout of Veri*factu has sparked an important debate among tax [...]
Albert Folguera participates in AEDAF press conference on ViDA, Veri*factu and e-invoicing
Albert Folguera, Partner in addwill's Tax Department and Coordinator of AEDAF's Indirect Tax Experts Group, took part in the press conference organized by [...]
The “Link Theory” cannot be automatically applied in tax matters
Spain’s National Court and the Central Economic-Administrative Court (TEAC) have once again set limits on the automatic application of the so-called link theory [...]