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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
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
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
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
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
The Spanish Directorate-General for Taxation has clarified two important issues regarding the application of VERI*FACTU: invoices issued to foreign clients may also be subject to this regulation, and invoicing software cannot include fictitious companies within its real production environment. These clarifications come while companies continue preparing their invoicing software systems. Corporate Income Tax taxpayers must
LEIALTA’s founding partner and managing director, Javier Martínez, recently appeared on Radio Intereconomía’s A Media Sesión, where he was interviewed by journalist Ángeles Lozano to discuss the main findings of the report “Growing Without Losing Control”, prepared by LEIALTA based on its annual survey of B2B clients. During the interview, Javier Martínez highlighted one of
Since 8 July 2026, entities benefiting from grants for training for employment may receive up to 80% of the amount awarded in advance. Spanish Order TES/679/2026 modifies the payment system for these grants so that entities have access to a larger part of the funding from the start of the training activity. However, grant award
LEIALTA announces the appointment of José Luna Luque as a new partner of the firm. This incorporation into the partnership structure recognises his professional career, leadership and direct contribution to the development of the Legal and Corporate area over recent years. The appointment forms part of LEIALTA’s growth and consolidation strategy. It also reinforces the
The Spanish Tax Agency has approved several changes to tax forms that affect non-residents, foreign entities, international investors and large estates with tax obligations in Spain. Although these changes relate to forms and filing templates, they should not be seen as a merely technical update. In practice, they may affect the information that must be
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