The March 31 deadline for filing informative Forms 720 (foreign assets and rights) and 721 (crypto assets held outside Spain) is approaching. However, beyond [...]
Whether property leasing qualifies as a business activity remains one of the most debated issues in family business taxation. The answer has major [...]
The Government has recently approved a Royal Decree-law that extends the entry into force of the Veri*factu Regulation until 2027. This modification establishes [...]
Spain has taken a practical step forward in applying the Complementary Tax (IC), internationally known as the Global Minimum Tax or OECD/G20 Pillar [...]
The Supreme Court’s Judgment 985/2025, issued on July 15, marks a major shift in how cash pooling systems are assessed. While its impact [...]
This November marks the end of the filing period for Form 232 for the 2024 fiscal year, applicable to companies whose financial year [...]
On July 28, 2025, the National Court of Spain issued a ruling that could significantly impact residents in Andorra who rent out properties [...]
The 2025 Annual Tax and Customs Control Plan, approved by the Spanish Tax Agency on February 27 and published in the Official State [...]
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 [...]
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 [...]
