New tax measures for Catalunya
The Catalan government has approved Decree-Law 5/2025, dated March 25, introducing urgent tax, personnel expenditure, and administrative measures. The decree was published in [...]
CNAE-2025: New classification of economic activities and business obligations
On January 16, 2025, Royal Decree 10/2025 took effect, introducing the new National Classification of Economic Activities (CNAE-2025). This update replaces CNAE-2009 and [...]
2025 Tax updates: Key changes in Law 7/2024
On December 21, 2024, Law 7/2024 was published in the BOE, which introduces wide-ranging tax reforms applicable from 2025. Below, we present a [...]
End of the “Golden Visa” in Spain
In April 2024, the Spanish Government announced its intention to eliminate the granting of the so-called ‘Golden Visa’, which was finally approved on [...]
The Tax Agency steps up its oversight of related-party transactions in its latest inspection plans
The Tax Administration is ramping up its efforts to monitor related-party transactions between companies, an increasingly significant focus of its tax enforcement strategy. [...]
Some more shadows on the matter of remuneration of directors
There are already several rulings from the Supreme Court that have determined that non-compliance with commercial regulations regarding the remuneration of directors cannot [...]
The VAT on essential food items increased on October 1st
As of October 1, the Value Added Tax (VAT) on essential food items has temporarily gone up, after the government's exemption for these [...]
Taxation of film investments: A strategic tax benefit for companies
The regulations of the Corporate Tax (IS) offer an attractive tax incentive for companies seeking to reduce their taxation through investments in film [...]
Pensioners: Refund of contributions to Mutual funds
Pensioners can claim refunds for contributions to Labor Mutuals and substitutes made before 1967 and between 1967 and 1978, because at the time [...]
How to know if my company has related-party transactions that must be reported to the Tax Agency?
In Spanish legislation, two or more companies or entities are considered related parties when one of them participates directly or indirectly in the [...]