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.

03
Mar

Sick Leave benefits, public Holidays falling on Saturdays and early retirement due to disability: three recent labour developments in Spain in 2026

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

24
Feb

Changes to the SMI in 2026: IRPF adjustments and other reviews to be carried out by companies and employees

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 - Corporate Restructuring for asset protection

20
Feb

Aromas Artesanales: From an Entrepreneurial Project to a Network of More Than 90 Stores

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

17
Feb

Legalisation of Corporate Books: Key Considerations to Avoid Corporate Risks

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

14
Feb

Family Business Challenges and Asset Protection on Radio Intereconomía

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

03
Feb

Amendments to VAT return forms: what has changed and what should be reviewed

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,

Control bizum y pagos electrónicos a autónomos y empresas

26
Jan

Greater Tax Authority Control over Bizum and Mobile Payments for Self-Employed Workers and Companies from 2026

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

19
Jan

Notarial attendance at virtual shareholders’ meetings: practical progress in removing territorial barriers

. 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.

13
Jan

VAT, Personal Income Tax and Corporate Income Tax: Changes in 2026 for Companies and Self-Employed Professionals

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

Extension of self-employed Social Security contributions in Spain for 2026, with no increases

12
Jan

Extension of self-employed Social Security contributions in Spain in 2026

The start of 2026 in Spain brings a relevant decision for self-employed professionals (autónomos). The Spanish Government has extended the 2025 Social Security contribution rates into 2026, without applying any general increases. This measure was approved at the Council of Ministers held in late December 2025. It is implemented through transitional Social Security regulations applicable