Law 7/2024, of December 20, has introduced a reform of the Corporate Income Tax rates that will benefit small and medium-sized enterprises over the coming years. The amendment of the tax rates is already applicable from the current tax year 2025 and will be implemented progressively through to tax year 2029. The reform is being […]

La Ley 7/2024, de 20 de diciembre, ha introducido una reforma de los tipos de gravamen del Impuesto sobre Sociedades que beneficiará durante los próximos años a las pequeñas y medianas empresas. La modificación de los tipos de gravamen del Impuesto ya se aplica desde el presente ejercicio 2025, y de forma progresiva hasta el […]

In order to improve tax control of the taxable events that may arise from the holding and operation of virtual currencies, new reporting obligations on cryptocurrencies have been introduced, which were regulated by Law 11/2021, of 9 July, on measures to prevent and combat tax fraud and by Law 5/2022, of 9 March, amending the […]

On 28 December 2022, Law 38/2022 of 27 December was published in the Official State Gazette (BOE) for the establishment of temporary energy taxes and credit institutions and financial credit establishments, creating the Solidarity Tax on Large Fortunes and amending certain tax regulations. This new tax is of a state nature and is complementary to […]

Last September 29, 2022, Law 18/2022, of September 28, on the creation and growth of companies, was published in the BOE, which, among other measures, approved the use of electronic invoices as mandatory for all companies and self-employed individuals in their commercial relations. This law establishes the following obligations: 1. Obligation for all companies and […]

On July 1, the Constitutional Court has reported, by means of an information note, that it has declared as unconstitutional the regulation of installment payments on Corporate Income Tax approved by the Royal Decree-Law 2/2016, of September 30. The aforementioned regulation had introduced a series of modifications in the calculation of the installment payments for […]