Supreme Court puts an end to the linkage theory in Corporate Tax deductions. Explore how this decision impacts the remunerations of administrators.

Binding consultation from the General Tax Office (DGT): Application of the reduced rate of 15% in Corporate Income Tax for newly established entities. Explore key aspects and criteria here.

Explore the latest VAT criteria for providing vehicles to employees by companies, and learn about deductions, compliance, and tax implications.

Spain's State Tax Administration Agency has updated the draft Royal Decree for its proposed e-invoicing regime, targeting business-to-business (B2B) transactions involving companies and self-employed entrepreneurs

Discover the criteria set by the Central Economic Administrative Court for calculating tax residence in Spanish territory.

Tax Authorities Extend Limit for Debt Deferment and Installments to 50,000 Euros without Guarantee

Discover the key amendments in Law 13/2023, covering General Tax Law, Corporate Income Tax, VAT, and Customs.

Explore fiscal measures in Law 12/2023, affecting income reductions in Personal Income Tax Law. Stay informed!

Effects of the state of alarm of COVID-19 on the period for filing claims and appeals through economic-administrative channels