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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. These transactions—covering sales, loans, or services between subsidiaries or partners—must be conducted at arm’s length, meaning [...]
Key considerations for large-scale property owners
The Right to Housing Act (Law 12/2023), enacted on May 24, introduced major changes to the 1994 Urban Leases Law, Civil Procedure Law, and eviction processes, particularly those focused on recovering possession of residential properties. These updates significantly impact [...]
Reform of Civil Procedure Law: Faster, simpler, and more accessible summary proceedings
The Royal Decree-Law 6/2023, approved on December 19, introduces urgent measures to implement the Recovery, Transformation, and Resilience Plan. This reform, which took effect on March 20, brings significant updates to the summary proceedings under Spain’s Civil Procedure Law [...]