Home | Alerts |
. The holding of shareholders’ meetings by electronic means has become standard practice for many companies. In this context, corporate digitalisation has raised several questions in recent years, particularly regarding the requirement for the notary to be physically present at the same location as the chair of the meeting or at the company’s registered office.
With the arrival of 2026, several relevant tax measures affecting VAT, Personal Income Tax (IRPF) and Corporate Income Tax come into force, as set out in Royal Decree-Law 16/2025, published on 24 December 2025. Although these measures do not represent a profound reform of the tax system, they introduce practical adjustments that should be reviewed
The start of 2026 in Spain brings a relevant decision for self-employed professionals (autónomos). The Spanish Government has extended the 2025 Social Security contribution rates into 2026, without applying any general increases. This measure was approved at the Council of Ministers held in late December 2025. It is implemented through transitional Social Security regulations applicable
The 2026 financial year will bring new adjustments to Social Security contributions in Spain, with a direct impact on labour costs. Some of these changes stem from structural reforms already approved by law. Others will be finalised, as every year, through the annual Contribution Order. Although the final figures have not yet been officially published,
Throughout 2025, various legal, administrative, and supervisory measures are being implemented and consolidated in Spain, directly affecting how foreign companies operate, comply with regulations, and structure their corporate information. For international groups with subsidiaries or business activity in Spain, staying aligned with these developments is essential to avoid delays, ensure proper compliance, and maintain operational
The Spanish Government has approved, through a new Royal Decree, the postponement of the entry into force of Verifactu, the mandatory invoicing control and registration system originally planned for 2026. Under the new timeline, large companies will have until January 2027 to adapt, self-employed professionals will have until July 2027. Although the obligation itself remains
The 2026 financial year comes with several important tax and accounting developments affecting both SMEs and companies with higher volumes of activity in Spain. Some of these updates began to apply in 2025 and will have a direct impact on next year’s filings and formal obligations, while others will first be reflected in specific campaigns
Throughout 2026, several labour measures are expected to enter into force or continue developing, affecting companies, international professionals and individual employers operating in Spain. Some have already been officially announced, others are still pending final regulatory approval, and several of them will form part of the new strategic lines of the Ministry of Labour. This
Spain’s Supreme Court has issued Judgment STS 4675/2025 (20 October 2025), a ruling that marks a significant shift in corporate governance practices in the country. The decision reinforces the judicial control over the Libro Registro de Socios (Shareholder Register Book) and clarifies key principles regarding shareholders’ rights to attend and vote at general meetings. It
At Leialta, we know that a proper year-end closing doesn’t begin when the accounts are filed — it starts much earlier. That’s why performing an accounting and tax review as of 30 November has become an essential step to ensure a reliable and efficient year-end close. Bringing this analysis forward allows you to optimise the
Get in touch
