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The deadline for filing Form 232 is approaching. On November 30, companies must submit this annual informative return to the Spanish Tax Agency (AEAT), reporting their related-party transactions and any dealings with non-cooperative jurisdictions. For those wondering who is required to file Form 232, the obligation generally applies to companies that have conducted transactions with
In 2025, Spanish regulators have reinforced their control plans in the financial markets (CNMV) and telecommunications/digital services (CNMC). For companies, particularly foreign entities, this means reviewing whether they are required to have legal or technical representation before each authority, depending on their activity. For instance, this may include investment services, marketing of foreign UCITS, notification
The Spanish Tax Agency (AEAT) has introduced Veri*Factu, the new framework of Invoicing Information Systems (SIF) that will become enforceable in 2026. Verifactu will affect companies and self-employed professionals who issue invoices using invoicing software, except for those already under the Immediate Supply of Information (SII) system or those not required to issue invoices. Understanding
In recent weeks, relevant updates have been introduced in labor regulations affecting replacement contracts, labor inspection controls, and subcontrating. These changes have a direct impact on companies’ regulatory compliance and their exposure to potential penalties. Therefore, it is essential for organizations to review their internal procedures and anticipate the risks that these measures may
In the current regulatory landscape, companies are increasingly subject to scrutiny regarding their governance, transparency, and regulatory compliance. Although there are no major legislative changes this September, the demands for control and oversight from the Companies Register and the Tax Agency are being strengthened. This alert offers a practical overview of the current corporate obligations
In the coming years, regulatory compliance will become a top priority for companies operating in Spain. The Anti-Fraud Law 2025, passed in December 2023, represents a milestone in the way financial information must be recorded and reported. Its main goal is clear: to eliminate tax evasion and ensure that every business transaction is accurate, traceable,
In recent months, the obligation to have a protocol against discrimination based on sexual orientation or gender identity has gained increasing relevance in the actions of the Spanish Labour Inspectorate. The expectation is no longer that companies simply keep a document on file; instead, authorities now demand that the protocol be known, applicable, up to
Starting a business is a strategic decision that opens up opportunities for growth, but it also involves taking risks. One of the most important is understanding the extent of your personal liability if the company incurs debts. In Spain, the choice of legal structure (self-employed or company), the separation between personal and business assets, and
Spain is one of the top destinations for foreign nationals, not only for its tourist appeal, but also as a place of residence, investment, or retirement. However, navigating the Spanish tax system can be complex if you’re not fully aware of which taxes apply and under what circumstances. For this reason, this alert provides an
In recent months, both the courts and the Spanish Labour Inspectorate have stepped up their focus on a key aspect of occupational risk prevention: the actual effectiveness of workplace harassment protocols. This means it is no longer sufficient to have a document stored in a folder or uploaded to the intranet. Increasingly, authorities require that
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