Publications

27 January 2025

Main tax updates for 2025

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6 November 2024

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

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3 October 2024

Sustainability reporting. Regulatory changes

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10 September 2024

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

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24 July 2024

New Supreme Court judgement on the deductibility of directors’ compensation

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15 February 2024

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

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20 December 2023

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

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18 September 2023

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

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19 June 2023

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

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31 March 2023

Restatement of annual accounts or error corrections?

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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

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23 January 2023

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

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29 December 2022

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

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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

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25 November 2022

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

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20 October 2022

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

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26 September 2022

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

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1 September 2022

Accounting for a grant for the cancellation of a debt

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