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

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

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.

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

Explore the implications of this change in criteria, highlighting how it affects the penalties and liabilities of entities and their members, as set out in the General Tax Law.

In this article we analyse the limitations and requirements for absorbing and absorbed entities under the Corporate Income Tax Act.

TEAC Resolution 2059/2020 and CJEU case law redefine the impact of the Link Theory on senior management severance payments.

The new Supreme Court ruling details the deduction of VAT on the transfer of vehicles to employees and the need for fiscal consideration.

The Constitutional Court has annulled key measures of the Corporate Income Tax, triggering a significant change in tax obligations.

Explora las últimas regulaciones fiscales sobre la intermediación en la venta de entradas.