A company's accounting obligations, the financial-year calendar, abridged accounts, the consequences of not filing accounts and financial control basics.
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What a family holding is, when it makes sense, how to set it up tax-neutrally (FEAC regime) and what the Wealth and Inheritance Tax reliefs require.
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Binding ruling V0905-26: the DGT clarifies the scope of the Article 39.7 CIT tax credit for financing audiovisual productions and its limits.
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The Spanish Tax Agency already uses AI in tax returns and audits. We explain what it does, why it stays secret and what safeguards taxpayers have.
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Dividends or salary: a decision that affects personal income tax, corporate income tax and Social Security. No single answer fits every shareholder.
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Analysis of the Spanish tax treatment of partial demergers involving real estate leasing activities and the application of the FEAC neutrality regime.
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DGT binding ruling V1826-25: requirements of the special regime for residential letting companies in Spanish Corporate Income Tax and the 4% VAT rate.
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The recent Supreme Court Judgment 5416/2025, of 20 November, has represented a significant interpretative shift in the taxation of the sale of properties
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Spain's Constitutional Court upholds the minimum instalment payment in Corporate Income Tax (Forms 202 and 222) and what it means for companies.
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Law 7/2024 phases in lower Corporate Income Tax rates from 2025 to 2029. Who qualifies, how the Balearic RIB works and other combinable incentives.
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