News
Buying a company in Spain? What the balance sheet won’t tell you
The information pack lands and the target looks perfect: growing sales, a neat EBITDA, loyal customers and a founder keen to retire. Price: a multiple of EBITDA, less the debt on the balance sheet. Six months after closing, the first letter from the tax authority...
Europe eases sustainability reporting; Spain has not yet
Brussels has taken around nine in ten companies out of mandatory sustainability reporting. In Spain, however, the non-financial information statement (EINF) for financial year 2026 remains mandatory for every company already required to file it. The bill that was...
Non-Proportional Total Demergers: The Spanish Supreme Court Awaits the CJEU’s Ruling
The application of the tax neutrality regime to non-proportional total demergers — transactions that allow shareholders to separate completely from one another — remains a controversial issue in Spain. Article 76.2.2 of the Spanish Corporate Income Tax Law requires...
Contributions of Shares to Holding Companies: Evolving Approaches to Tax Adjustments for Abusive Tax Advantages
In recent years, there has been a significant evolution in the tax treatment of contributions of shares to holding companies where the Spanish Tax Authorities consider that a tax advantage exists which prevents the full application of the tax neutrality regime. Under...
Key Tax Changes Introduced by Royal Decree-Law 29/2026 on Housing
On 7 October, Royal Decree-Law 29/2026, of 6 October, was published in the Spanish Official State Gazette (BOE), introducing significant tax changes affecting the housing market. The legislation largely reinstates the tax measures previously included in Royal...
Mandatory Electronic Invoicing in Spain: Final Regulations Approved and Implementation Timetable Confirmed
The publication of Order HAC/1028/2026 completes the regulatory framework for mandatory electronic invoicing between businesses and professionals in Spain, establishing a phased implementation timetable starting in October 2027. On 5 October 2026, Order HAC/1028/2026...
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