News

Published in the BOE the new Law 18/2022 (Law Creates) of creation and growth of companies of companies.

The new Law 18/2022 on the creation and growth of companies (Crea Law) obliges business owners and professionals to issue electronic invoices.

The Supreme Court establishes doctrine and establishes that the return of the amount paid by the TPO is appropriate in the event of the occurrence of a resolutory condition in the purchase agreement.

On January 27, 2021, Royal Decree-Law 2/2021 to reinforce and consolidate social measures in defense of employment came into force by means of which ERTEs are extended.

On January 1, 2021, Law 11/2020, of December 30, on General State Budgets for the year 2021 came into force, which has brought new developments in labor and Social Security matters.

On September 30, RD Law 30/2020 was published in the BOE, which extends the application of exceptional measures to deal with the economic and social impact of COVID-19, whose validity was initially planned until 30 September 2020.

On September 23, 2020, Royal Decree Law 28/2020, of September 22, was published in the BOE, the law of distance work or “Remote working”, which contains rules and provisions of great impact, a rule that will come into force 20 days after its publication in the BOE.

On September 20, 2020, Law 3/2020 on procedural and organizational measures to deal with COVID-19 in the field of the Administration of Justice came into force and which provides for the repeal of Royal Decree-Law 16/2020, similarly content.

On September 22, 2020, the Law on urgent measures regarding the containment of income in housing rental contracts in Catalonia came into force.

TEARC has estimated a suspension incident processed in our office against a denial of suspension request agreed by the Revenue Unit.

The AEAT updates its calculator of periods of modification of the taxable base of VAT and other rectifications.

On September 1, 2020, the Consolidated Text of the Bankruptcy Law (TRLC) entered into force.