ERD Regime for new entities within corporate groups
Its application raises particularities in newly created entities integrated in groups, which will not be able to benefit from the regime if the joint turnover of the group exceeds 10 million euros.
Changes to Forms 202 and 222: updates to Corporate Income Tax (IS) and Non-Resident Income Tax (IRNR) instalment payments
These adaptations respond to recent legislative and jurisprudential reforms, and affect both the determination of the taxable base and the application of differentiated tax rates.
Transition to Large Company: what it entails, how to notify and legal deadlines
The obligation to notify the Tax Agency of the change in status to Large Company must be fulfilled by submitting Form 036, within one month from January 1st.
CNAE-2025: New Classification of Economic Activities in Spain
This update, which adapts business coding to the current economy, requires companies to review their code before June 30, 2025, to avoid errors in contributions and administrative procedures.
Verifactu Regulation postponed: Companies and self-employed will have until 2026 to adapt
The Verifactu system establishes the obligation to issue electronic invoices using software that complies with the technical and security requirements defined by the regulations, thus avoiding tax fraud.