Starting 1 January 2026 or 1 July 2026, all companies and self-employed individuals issuing invoices in Spain must use billing software adapted to the Verifactu system. The Government, within the framework of the Anti-Fraud Law, has initiated the implementation of a verifiable invoicing system, known as Verifactu. The aim of this system is to ensure […]

Due to the health crisis caused by COVID-19, on March 17, exceptional measures were adopted regarding the regulation of the deadlines for the preparation, legalization and approval of the annual accounts, which decreed that the deadlines would start from the end of the state of emergency. Royal Decree-Law 19/2020, of May 26, published in the […]

Now that we are used to identifying the beneficial owner of a company when depositing the annual accounts, the Unique Additional Provision of Law 10/2010, of April 28, on the prevention of money laundering and terrorist financing has included a new requirement: a document on provision of services to third parties when depositing the annual […]