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

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.

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 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.

A new investment deduction for new foreign taxpayers in personal income tax is proposed, with the aim of encouraging the arrival of investors and promoting employment and business growth.

The recent Supreme Court ruling affects paid leave for accompanying non-dependent family members to medical appointments.

This article details how these regulations have been applied since 2022, providing a clear guide for accounting management and fiscal consolidation in local entities.

The Central Economic-Administrative Court has issued a key ruling that establishes the guidelines for rectifying input VAT payments when a transaction is cancelled and the rectifying invoice is not received. Find out why it is important to make this rectification.

The DGT addresses the question of whether a Spanish branch of a foreign entity constitutes a permanent establishment in Spain.