Cash Pooling after STS 985/2025: How to rethink treasury before the 2025 year-end
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 [...]
The deadline for filing Form 232 is approaching – is your company ready?
This November marks the end of the filing period for Form 232 for the 2024 fiscal year, applicable to companies whose financial year [...]
Important ruling for Andorran tax residents with rental properties in Spain
On July 28, 2025, the National Court of Spain issued a ruling that could significantly impact residents in Andorra who rent out properties [...]
Key updates in the 2025 Tax Inspection Plan for related-party transactions
The 2025 Annual Tax and Customs Control Plan, approved by the Spanish Tax Agency on February 27 and published in the Official State [...]
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 [...]