Alerts

We understand that running a business means facing daily challenges in personnel management, tax filing, and adapting to regulatory changes.

That is why we have created an alert portal where you can sign up to receive information and updates on:

Notices about new grants and filing deadlines.
Information on possible regulatory changes.
Relevant information affecting business management.

We are committed to optimizing the activity of companies needing new results with the same resources.

01
Sep

Capitalisation reserve for asset-holding companies: the Spanish Directorate-General for Taxes confirms its application and the 25% limit

Being an asset-holding company does not prevent a company from applying the capitalisation reserve for Spanish Corporate Income Tax purposes. The Spanish Directorate-General for Taxes (DGT) confirmed this in a 2026 binding ruling concerning a company that leases commercial premises and has no employees managing those rentals. In addition, the DGT clarified an issue that

José Luna discusses how to plan ahead for generational succession IN AN INTERVIEW WITH MUY PYMES

27
Aug

Generational succession in family businesses: how to plan ahead to protect assets and prepare for the future

As the baby boomer generation gradually approaches retirement, one of the major challenges facing family businesses is coming into sharper focus: deciding what will happen to the company and the assets built up over decades. José Luna, Partner and Head of LEIALTA’s Corporate and Legal Department, discusses this issue in an interview published by MUY

25
Aug

FEAC regime: the Supreme Court clarifies how far the Spanish Tax Agency can go when reassessing a restructuring

The Spanish Supreme Court has recently established an important criterion for companies carrying out corporate restructuring transactions under the FEAC regime. In Judgment 949/2026 of 20 July, the Court clarifies that if the Spanish Tax Agency considers that a transaction pursues an abusive tax advantage, it cannot automatically eliminate all the effects of tax neutrality

10
Aug

The new European Packaging Regulation starts to apply on 12 August: what should companies review?

On 12 August 2026, the new European Packaging and Packaging Waste Regulation, known as the PPWR, will start to apply generally across the European Union. The Regulation establishes a common framework throughout the EU and covers packaging across its entire lifecycle, from design and composition to marketing, reuse, recycling and waste management. Its scope includes

10
Aug

Can a company receive an inheritance? How a legacy is taxed under Corporate Income Tax

What happens if a company receives an inheritance or a legacy? Although a company can be named as a beneficiary under a will, the tax treatment is different from that applicable to an individual. The Spanish Directorate-General for Taxes (DGT) analysed this situation in a binding ruling issued in April 2026. The case concerned a

03
Aug

Companies must report the occupation of their entire workforce to Spanish Social Security

From 1 August 2026, all companies will have six months to report the main or sole occupation of their workers to the General Treasury of Spanish Social Security. This new obligation is included in Royal Decree 643/2026 and affects all employees registered under any of the company’s contribution account codes. However, the information will not

This is the LEIALTA model Comprehensive business and social consulting for companies in Spain

29
Jul

LEIALTA: comprehensive business and social consulting for Spanish and foreign companies

LEIALTA is a comprehensive business and social consulting firm, with offices in Madrid and Bilbao, that provides specialised advice in legal, corporate, accounting, tax, labour and social consulting matters. After more than ten years supporting Spanish and international companies, at LEIALTA we continue to move forward with the same purpose as always: to provide professional

27
Jul

Revoked NIF and closed Commercial Registry record: what transactions a company cannot register in Spain

A company with a revoked Spanish tax identification number (NIF) may become practically blocked before the Commercial Registry in Spain. Even the resignation or removal of its director may remain unregistered until the situation is regularised. This has been confirmed by a recent resolution of the Spanish Directorate-General for Legal Certainty and Public Faith, published

27
Jul

AI Act: new transparency obligations from 2 August 2026

Artificial intelligence is already part of the daily work of many companies. However, its use requires clear and responsible criteria. For this reason, the European Union approved the European Artificial Intelligence Regulation, known as the AI Act, which establishes obligations for companies that develop or use certain AI systems. From 2 August 2026, new transparency

23
Jul

July accounting and tax checklist: key points to review your company’s financial health in Spain

July is usually an especially important month in companies’ financial calendars in Spain. For many companies whose financial year coincides with the calendar year, it is the period in which Corporate Income Tax is filed, together with other recurring obligations linked to the quarterly closing. However, this time of year does not only bring together