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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.
Entry into force of the new Immigration Regulation in Spain
The new Immigration Regulations in Spain, in force since May 20, 2025 following the approval of Royal Decree 1155/2024, simplifies procedures, updates immigration figures and improves legal certainty in procedures.
Mandatory prior hearing in the disciplinary dismissal according to the Supreme Court
This requirement reinforces the rights of the worker and aligns the procedure with the international standards of the ILO, so companies should review their protocols to avoid legal risks.
Employees’ rights in the event of a non-agreed change of workplace
Such a change may violate the worker’s rights if it substantially alters their working day, complicates the work-life balance or is not justified by real organizational reasons.
SMI 2025: Minimum wage update, IRPF changes and labour obligations
This raises the minimum annual tax threshold, which means that workers earning the minimum wage will now be subject to a personal income tax withholding, even if it is small and depends on their personal situation.
Remission of debt between a parent company and its subsidiary
The remission of debt has tax, accounting and commercial implications. So, it is crucial to document it properly and comply with the corresponding regulations in order to avoid risks and ensure the group’s financial consistency.