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The case of Deporama reflects the journey of many businesses built on expertise and passion. In this case, within the sports sector. Its Founder and Managing Director, Rubén Andrés García, holds a degree in Physical Activity and Sports Sciences. He began his business career with a clear objective: to develop his professional activity in the
In the first days of April, numerous updates to collective bargaining agreements have been published at both sectoral and regional levels, directly impacting labour costs and regulatory compliance in Spain. These measures include salary revisions, new agreements and technical corrections affecting companies across different sectors. In the following alert, we outline these new developments. 2026
During the first months of 2026, regulatory activity in Spain has been marked by multiple tax changes. Some entered into force and, however, ceased to apply just weeks later. Others, on the contrary, have been consolidated and have started to generate real effects on business operations. For this reason, at LEIALTA we review the most
The publication of the 2026 contribution order requires many companies to review their payroll, social security contributions and labour costs. Although this is a regular annual update, this year introduces changes that should be carefully analysed, particularly given their effect from 1 January 2026. Order PJC/297/2026, dated 30 March, sets out the Social Security contribution
In the course of their activities, many companies make payments to suppliers or professionals who are non-resident in Spain. In these cases, in addition to analyzing the possible application of double taxation treaties, it is necessary to consider the withholding obligations under the Non-Resident Income Tax (IRNR). Form 216 is the mechanism through which these
The case of Óscar García Serrano is a clear example of business success. His story reflects the journey of many entrepreneurs who start by building a family business with a fully operational focus and, through growth, eventually sell a highly profitable company. More than 25 years ago, in 2000, Óscar and his wife Ana launched
At the end of each quarter, many self-employed individuals and companies must review and, where applicable, file their main periodic tax returns. This is not a new regulatory development, but rather a recurring obligation which, precisely because of its frequency, can lead to certain aspects being reviewed automatically without sufficient prior analysis. In practice, however,
For decades, in the business environment, talking about selling a company has been a clear taboo. For most entrepreneurs, especially in family-owned businesses, selling has often been perceived as a withdrawal or even a failure. However, the economic and business landscape in recent years is reshaping this perception. In 2025 alone, more than 3,300 M&A
As March arrives, many companies enter the final stretch for preparing the annual accounts for the 2025 financial year. This is the first step in the corporate calendar that will continue in the coming months with approval by the general meeting and the subsequent filing with the Commercial Registry. For this filing, companies must use
Several judicial and administrative developments have recently been announced that affect corporate labour management. This is not a major legislative reform, but rather new case law criteria and administrative decisions that require companies to review certain internal practices. Below, we analyse three recent developments that should be on every HR and management team’s radar. New
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