On December 3, 2025, Royal Decree-Law 15/2025, of December 2, was published in the Official State Gazette. This regulation adopts urgent measures to promote investment activity by local entities and autonomous communities, and it also amends Royal Decree 1007/2023, of December 5, approving the Regulation that establishes the requirements that must be adopted by computer […]

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 […]

Effective from January 1, 2023, following the enactment of Law 28/2022, of December 21, which promotes the startup ecosystem, certain amendments have been introduced to the special tax regime for relocated employees under the Personal Income Tax (PIT) (commonly known as Inpatriates’ regime or the “Beckham Law”). These amendments have also been further clarified by […]

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 […]