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23 articles
Judgment of the Court of Justice of the European Union (CJEU) of July 3, 2025 (Case C-808/23, Högkullen AB) The relationship between holding companies and…
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…
Judgment of the General Court of the European Union of February 11, 2026 (Case T-689/24) The recent judgment of the General Court of the European…
The special tax regime applicable to certain business restructuring transactions (the special tax-neutrality regime for mergers, divisions, contributions of assets and exchanges of shares, or…
Once again, Social Security is warning that, if the contribution you chose during the year (that is, during 2023) is lower than the contribution associated…
Grants under the Kit Digital program have been increased by €1,000 for self-employed workers with no employees and micro-enterprises with up to 2 employees. These…
Launching a business requires a combination of many factors: creativity, determination, an innovative business solution, and, of course, financing. Access to capital is one of…
Deferring a Social Security debt is a situation that anyone may face… A debt with Social Security can easily get out of hand, because many…
The Tax Identification Number (Número de Identificación Fiscal, NIF) is so deeply rooted in our daily lives that, from a young age, we assume in…
Form 721 is a new tax form for reporting cryptocurrency holdings abroad. It will start to apply in 2024, in respect of the 2023 tax…
