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!

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.

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.

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.

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.