What is a whistleblowing channel and which companies are required to have one?
The whistleblowing channel was introduced as a measure to protect all persons who report or disclose cases of corruption, fraud, or breaches of the law…
Category
Regulatory changes
13 articles
Mandatory energy-saving measures for businesses.
The Council of Ministers has given the green light to an urgent package of measures aimed at reducing gas consumption, as agreed within the European…
Measures extended and adopted by Royal Decree-Law 11/2022: response to the economic and social consequences of the war in Ukraine
The Council of Ministers has approved Royal Decree-Law 11/2022, of June 25, adopting urgent measures under the National Plan to respond to the economic and…
Only the Single Enabled Electronic Address may be used from April 4.
The Spanish Tax Agency (AEAT) has posted a notice on its website reminding taxpayers that the Enabled Electronic Address (Dirección Electrónica Habilitada, DEH) will no…
ROYAL DECREE - MUNICIPAL CAPITAL GAINS TAX (PLUSVALÍA MUNICIPAL)
Publication and entry into force of the new Royal Decree governing the Municipal Capital Gains Tax (plusvalía municipal)
Withholding and payments on account on non-exempt dividends: Article 21.10 LIS
With regard to the obligation to withhold, under letter (d) of Article 128.4 of the Corporate Income Tax Law (LIS), there is no withholding obligation in respect of the dividends or profit shares referred to in paragraph 1 of Article 21 of the LIS. Therefore, provided that the requirements set out in that provision are met, the dividends distributed to the entity will not be subject to withholding.
New extension of ERTEs until September 30
The Council of Ministers has approved the Royal Decree-Law on the defense of employment, economic recovery, and the protection of self-employed workers. It extends until…
Penalties for failure to file annual accounts
All commercial companies are required to file their annual accounts with the Commercial Registry within one month of their approval by the shareholders' general meeting…
Tax consolidation regime. Limitation on the elimination of dividends.
The General State Budget Law for 2021 introduces an amendment to the exemption for dividends received from entities in which more than 5% is held…
Extension of leave for the birth of a child to 16 weeks in 2021
As of January 1, 2021, birth and childcare leave will, for the first time, be equalized for both parents, who will each be entitled to…