The Directorate General of Taxes reiterates its position: deductions for R&D&I activities can only be reflected in the self-assessment corresponding to the fiscal year in which they were generated.

The delivery of shares under a scrip dividend does not allow SOCIMIs (Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario) to comply with the legal obligation to distribute dividends.

The Supreme Court encourages the tax deduction for R&D&I, and binds the Tax Administration to the report issued by the Ministry of Science.

New interpretation of the Supreme Court on the value of the shares after the “emptying” of a company.

The European Union strengthens professional secrecy in tax matters with a new judgment that includes tax advice within the scope of the lawyer's professional secrecy.

Conoce los beneficios fiscales de la Ley 49/2002 para donaciones a entidades sin fines de lucro.

Descubre cómo preparar tu empresa en sostenibilidad y afrontar los nuevos requisitos del mercado.

Find out how the Spanish government plans to reduce working hours to 37.5 hours a week by 2025, and how it will affect them.

More and more organisations are deciding to calculate and disclose their organisational carbon footprint. But to what extent are they obliged to do so, and what are the requirements of our legislation?

The High Court of Justice of Madrid redefines the imputation of income for habitual residence for workers under the Beckham Law, favouring the attraction of international talent.