Publications

6 November 2024

Relevance test. Challenging corporate resolutions for infringement of the right to information of the shareholder

3 October 2024

Sustainability reporting. Regulatory changes

10 September 2024

Appointment of a voluntary auditor by the directors of the company (Resolution of the DGSJFP of 21 May 2024)

24 July 2024

New Supreme Court judgement on the deductibility of directors’ compensation

15 February 2024

Financial assistance and share value hedging agreement (STS 582/2023, 20 April)

20 December 2023

CAP 2023-2027: Taxation of “eco-regímenes”

18 September 2023

Deductibility of VAT payments relating to supplies of a dwelling partially used for the taxpayer’s economic activity

19 June 2023

Exemption from the rural property tax in respect to 2023 tax year: requirements and procedure for its granting

31 March 2023

Restatement of annual accounts or error corrections?

27 February 2023

Judgment of the Supreme Court of 11 January 2023: challenge of the corporate resolution impose in an abusive manner and sentence to the mandatory distribution of dividends

23 January 2023

Information on the “average period of payments to suppliers” to be included in the Annual Accounts

29 December 2022

Royal Decree-Law 20/2022, of 27 December. Accounting loss moratorium

7 December 2022

Order HFP/1172/2022, of 29 November, developing for 2023 the objective assessment method of Personal Income Tax and the special simplified Value Added Tax regime

25 November 2022

Royal Decree-Law 13/2022, of 26 July. Reduction in Social Security contributions for starting a self-employed activity

20 October 2022

The “Crea y Crece” Law enters into force: New measures to speed up the creation of companies

26 September 2022

Andalusia reduces the regional personal income tax rate and abolishes the Wealth Tax

1 September 2022