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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
The Spanish Minimum Wage (SMI) has increased in 2026 to €1,221 gross per month in 14 payments, equivalent to €17,094 per year. This increase in the SMI impacts not only the minimum statutory salary received by employees, but also employer costs, social security contributions and payroll income tax (IRPF) withholdings. For this reason, its implementation
Aromas Artesanales is a proprietary perfume brand and retail concept that, in just a few years, has grown to nearly 95 stores across Spain, 18 company owned and the remainder operating under a franchise model. The company already has an international presence and is actively planning further global expansion. In 2013, its founding partners, Juan
Each year, before 30 April, companies must legalise their corporate books with the Commercial Registry, in compliance with the provisions of the Spanish Commercial Code and the Commercial Registry Regulations. For many businesses, this is simply another item on the annual compliance calendar. However, these books contain essential corporate information, such as how decisions are
At LEIALTA, we continue to strengthen our commitment to rigorous and professional knowledge sharing. Our objective is to provide companies with valuable insight while consolidating our position as a leading firm in comprehensive advisory services. In a context shaped by uncertainty, regulatory changes and the need for anticipation, we have launched a new segment on
The Spanish Tax Agency (Agencia Tributaria) has recently announced amendments to certain VAT return forms, specifically forms 303, 322, 353 and 390, as well as to the Immediate Supply of Information (SII) system. The purpose of these changes is to adapt the forms to the new regulations applicable to supplies of petrol, diesel and biofuels,
As of January 1, 2026, a change comes into force in the information-reporting obligations that banks and payment institutions must comply with. From February 2026 onwards, they will be required to report monthly to the Spanish Tax Agency the cumulative monthly turnover collected via Bizum by business owners and professionals. This recent measure does not
. 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 changes in Spain affecting VAT, Personal Income Tax (IRPF) and Corporate Income Tax come into force. These measures are set out in Royal Decree-Law 16/2025, published on 24 December 2025. Although these changes do not represent a profound reform of the Spanish tax system, they introduce practical
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