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Supreme Court judgments (STS) 637/2026 of February 17 (appeal no. 1196/2024), 640/2026 of February 19 (appeal no. 1326/2024), and 874/2026 of February 20. _____________________________________________ One…
Royal Decree-Law 5/2021, in force since March 13, introduces a set of extraordinary measures to support business solvency, intended to help sustain the business community…
Spanish domestic law contains no specific tax rules on cryptocurrencies. The tax regime applicable to transactions involving virtual currencies has been taking shape through the…
Law 11/2020, of December 30, on the General State Budget for 2021 (hereinafter, the “LPGE”), was published in the Official State Gazette (BOE) of December…
