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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.
Determination of the tax rate in the recognition of tax credits
The tax rate applicable to the recognition of tax credits for losses is determined in accordance with current accounting and tax regulations, considering companies with net sales of less than one million euros.
Spain eliminates Golden Visa: End of residence permit for investors
The elimination of the Golden Visa in Spain marks a significant change in residence policy for investors, with the aim of reducing real estate speculation and ensuring more equitable access to housing.
Contribution for trainees in 2025
The contributions of interns depend on the type of internship and who is in charge of the responsibility. It is essential that companies are aware of their obligations to ensure regulatory compliance and protection of their rights.
New developments in the Working Hours Register
Teleworking, the growth of remote time recording systems and the trend towards more flexible working hours have pushed the evolution of working time regulations in recent years.
Rectifying self-assessments: Changes in Forms 303, 100 and 200
The Spanish Tax Agency has recently introduced important changes in the regulation of rectifying self-assessments, with special incidence in the VAT form 303, as well as in forms 100 and 200.
Form 145: What is it, how does it affect Personal Income Tax and when to file it?
It adjusts personal income tax withholdings considering aspects such as marital status, number of children or a disability, to ensure an accurate tax calculation and avoid over- or underpayments.
Labour obligations of companies in Spain
The most relevant labour obligations to be fulfilled by companies are highlighted: time recording, wage recording, equality plans and the implementation of a complaints channel.
New tax obligations for cryptocurrencies in Spain
Among these measures, three new information tax forms have been introduced: Forms 172, 173 and 721, specifically designed to monitor cryptocurrency transactions and balances.
New tax measures in Madrid as of 2025
These reforms, which affect inheritance and gift tax, income tax deductions and tax benefits for families and companies, aim to reduce the financial burden on citizens.