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Suits & Legal Compliance
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 will appear in year-end documentation — including Form 232 for related-party transactions — the real significance [...]
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 closes on December 31. Now is the time to confirm whether your company is required to [...]
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 in Spain. Until now, only EU and EEA residents could deduct rental expenses. Residents in Andorra [...]


