News
All the latest updates explained with clarity and precision.
The Supreme Court rules that the legally established compensation for unfair dismissal cannot be increased
July 25, 2025
1 min
In its judgment of 16 July 2025, the Spanish Supreme Court established legal precedent by ruling that ...
Tax Developments in Catalonia: Transfer Tax
March 26, 2025
1 min
At Marroquín Abogados, we inform you that today the Decree-Law 5/2025 of 25 March has been published ...
New Formal Invoicing Obligations
November 10, 2024
3 min
We are now approaching the entry into force of significant changes to the invoicing protocol introduced by ...
Cryptocurrencies. What are they? Are they taxed?
May 17, 2021
2 min
Cryptocurrencies are virtual currencies or digital money that use cryptography to provide a secure payment system.
The Government approves a Code of Good Practices to relieve the business financial burden
May 17, 2021
1 min
El Gobierno ha aprobado un Código de Buenas Prácticas (CBP) que pretende aliviar la carga financiera de las empresas y buscan la adhesión, voluntaria, de las entidades financieras a fin de que cooperen con el Estado.
The amendments to the consolidated text of the Capital Companies Law come into force
May 13, 2021
1 min
On May 3, the amendments to the revised text of the Capital Companies Law (“LSC”) and the Commercial Code that introduced Law 5/2021, of April 12, entered into force, introducing important modifications regarding the regulation of unlisted companies.
The RD on equal payment between women and men enters into force.
April 30, 2021
1 min
On April 14, 2021, Royal Decree 902/2020 came into force, which refers to the application of the principle of equal payment between male and female workers.
Extraordinary fractionation for the payment of IRPF 2020 for beneficiaries of ERTEs
April 8, 2021
2 min
On April 6, 2021, Order HAC / 320/2021 came into force, which establishes an extraordinary division for the payment of the tax debt derived from the income tax return for beneficiaries of benefits linked to ERTE'S.
The State approves new measures to support business solvency with 3 new aid funds.
March 16, 2021
3 min
In the RD-law 5/2021 published in the BOE last Saturday, March 13, 2021, the extraordinary measures to support business solvency are included in three new aid funds.
New bankruptcy moratorium valid until 12/31/2021
March 16, 2021
2 min
On March 13, 2021, Royal Decree-Law 5/2021 was published in the BOE, on extraordinary measures to support business solvency in response to the COVID-19 pandemic.
Default interest will be deductible in corporation tax according to the Supreme Court ruling.
February 17, 2021
1 min
Interest on late payment on corporation tax will be deductible according to the ruling published by the Supreme Court on February 8, 2021 (Rec. 3071/2019).
Guidelines for the Annual Tax Control Plan 2021
February 3, 2021
1 min
The Tax Agency will reinforce with ‘big data’ the control of Spaniards who pretend to reside abroad
