Law 7/2024, of December 20, has introduced a reform of the Corporate Income Tax rates that will benefit small and…

La Ley 7/2024, de 20 de diciembre, ha introducido una reforma de los tipos de gravamen del Impuesto sobre Sociedades…

Effective from January 1, 2023, following the enactment of Law 28/2022, of December 21, which promotes the startup ecosystem, certain…

In order to improve tax control of the taxable events that may arise from the holding and operation of virtual…

On 28 December 2022, Law 38/2022 of 27 December was published in the Official State Gazette (BOE) for the establishment…

Last September 29, 2022, Law 18/2022, of September 28, on the creation and growth of companies, was published in the…

The Second Section of the Third Chamber, of Administrative Appeals, of the Supreme Court, in its Judgement No. 1231/2020, of…

The Supreme Court establishes jurisprudence by issuing a judgment which has repealed the taxes applied to empty flats by the…

On July 1, the Constitutional Court has reported, by means of an information note, that it has declared as unconstitutional…

Royal Decree-Law (RDL) 8/2020, of March 17, established an exceptional extension of the deadlines for drawing up and approval of…