TEAC clarifications on the requirement of an employed person for the family business exemption in the IP and ISD.

The AEAT has issued a new consultation that helps clarify how lease-back operations should be taxed under VAT.

The Generalitat de Catalunya improves educational support with new aid for school materials for secondary school students.

The Baker Tilly 2024 Legal Conference. Held in Brussels, 120 delegates from 24 nationalities gathered in Brussels to reconnect with all the legal teams of Baker Tilly's international network.

The Central Economic-Administrative Court addresses the removal of tax advantages in restructurings under the tax neutrality regime.

Changes in the additional solidarity contribution and the intergenerational equity mechanism (MEI) that will impact companies and workers in Spain starting from 2025.

After an initially rejected request, an entity succeeds in having its request for rectification reconsidered following a ruling by the Constitutional Court declaring the regulatory reform unconstitutional.

The Directorate General for Taxation issued a binding consultation clarifying the tax treatment for shareholders who opted for the reinvestment regime. Don't miss this complete guide on the tax implications for SICAVs in dissolution and liquidation!

Find out about the tax implications for foreign companies that generate income in Spain through teleworking. The Directorate General of Taxes has established clear criteria on how this income will be taxed for a tax resident in Chile who works remotely from Spain.

Find out how the Government is proposing major changes to SME size criteria to bring them in line with inflation.

Find out how the Central Economic-Administrative Court has changed its perspective on the exemption from severance pay for the termination of a director with a special senior management employment relationship.