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The interpretation of the Directorate-General for Taxation (DGT) Cryptocurrencies and ITP have become a central debate in the Spanish tax system. The expansion of crypto-assets has tested the limits of tax and legal frameworks. In Spain, the DGT — according to binding consultation V0935-25 — is consolidating an interpretation that directly affects the use of […]

Legal framework of corporate tax rates Law 27/2014 of 27 November on Corporate Income Tax (LIS) has introduced a major reform of corporate taxation in Spain. One of the central elements of this reform is found in Article 29, which regulates the tax rates applicable to taxpayers. In addition, Transitional Provision 44 establishes a temporary […]

At the end of July, Royal Decree-law 9/2025 entered into force, amending sections 4 and 5 of Article 48 of the Workers’ Statute. With this reform, parental leave increases from 16 to 19 paid weeks per parent, and in the case of single-parent families, the leave extends up to 32 weeks. This measure adds three […]

On 9 July 2025, the National Anti-Corruption Plan was made public, a project which, if fully implemented, will have a major impact on Spanish corporate law. Among its different components, Component 9.4 stands out, proposing that the ownership of shares in Limited Liability Companies (Sociedades de Responsabilidad Limitada, S.L.) – the most common corporate form […]

The prominence of family businesses in the mergers and acquisitions (M&A) market is a well-established reality in Spain. In 2023, around 43% of M&A transactions recorded in the country directly involved family-owned companies — a figure that not only reflects the importance of this type of enterprise but also demonstrates a growing trend that appears […]

Change of DGT approach: situation before the new TEAC ruling In the field of R&D tax credits under Corporate Income Tax (CIT), the retroactive application of R&D tax deductions has been the subject of intense legal debate in recent years due to a change of position by the Directorate-General for Taxation (DGT), which directly affected […]

What is sexual harassment at work under the Criminal Code? Article 184 of the Spanish Criminal Code provides that anyone who solicits sexual favours, for themselves or for a third party, within the framework of an employment relationship and thereby creates for the victim an objectively and seriously intimidating, hostile or humiliating situation, shall be […]

After the summer, it is often a particularly opportune time for businesses to strengthen their internal analysis, carefully review their current situation, take a rigorous balance of progress made throughout the year, and prepare in advance to successfully address the employment challenges that arise both in the final quarter and in the following financial year. […]

In the context of business acquisitions, non-compete clauses are an essential covenant to protect the purchaser. These agreements stipulate that the seller will refrain, for a defined period and within a specified territory, from engaging in activities that compete with the transferred business. Their primary purpose is to prevent the seller, after completion of the […]

What is the capitalisation reserve deduction in Corporate Income Tax? The capitalisation reserve deduction is a tax incentive that allows Corporate Income Tax (CIT) payers to reduce their taxable base by a percentage of the increase in their equity, provided that two main conditions are met: This incentive is regulated under Article 25 of Law […]