Tax Control Plan 2026: key areas of inspection and practical insights
The Annual Tax Control Plan sets out each year the main lines of action of the Spanish Tax Authorities in the prevention and fight against
05/05/2026
The Annual Tax Control Plan sets out each year the main lines of action of the Spanish Tax Authorities in the prevention and fight against
This article analyses the evolution of restructuring plans in Spain since their introduction by Law 16/2022 through to their practical consolidation in 2026, with particular
Executive summary Supreme Court ruling STS 440/2026 (20 March 2026) establishes, for the first time, a clear criterion for a very common issue in private
In small market M&A transactions, the regime of representations and warranties, and in particular the mechanisms defining their economic scope, occupy a central place in
Social Security classification: a decision with real-world implications The Social Security classification of company partners and directors is a particularly important issue in employment and
The management of foreign employees in Spain has become a fundamental reality for many businesses, in a context characterised by the internationalisation of talent and
Tax consolidation in Spain is a special, voluntary corporate tax regime that allows a group of companies to be taxed as a single taxpayer by
Practical guidelines for applying the impatriate regime when relocating to Spain follows appointment as a director of a Spanish company The special regime applicable to
We are often asked about the best way for the shareholders of a commercial company to capitalise their company without resorting to third-party debt (i.e.,
The regulatory environment in Spain for 2026 marks a turning point toward digitalization and corporate transparency. For small and medium-sized enterprises (SMEs), these developments should