In recent years, a shared diagnosis has emerged within the European economic and regulatory landscape: the European Union excels at generating knowledge, yet faces structural difficulties in capturing the [...]
The Spanish Bar Association has expressly challenged the position upheld by the Central Economic-Administrative Court regarding the authority of the Spanish Tax Agency to require companies to submit due [...]
In recent years, a gradual transformation has been observed in the processes of analysis and decision-making within early-stage investment. Notwithstanding the fact that the so-called business angel has traditionally [...]
Germán Pérez, founding partner and CEO of ETL Confialia, warns about the impact of rising jet fuel costs on tourism and calls for caution ahead of a “very good [...]
“The greater the difficulty, the greater the glory in overcoming it.” This reflection, attributed to Epicurus, although rooted in a different philosophical context, serves—if approached with due caution—to introduce [...]
The mergers and acquisitions market in Spain has shown uneven performance during the first quarter of 2026. According to the quarterly report by TTR Data, a total of 688 [...]
Start of the income tax campaign in Spain The income tax campaign for the previous fiscal year is now underway in Spain. In this context, the Spanish Tax [...]
TheThe Royal Decree 238/2026, of 25 March, establishes the regulatory development of the mandatory electronic invoicing system between entrepreneurs and professionals, in implementation of the provisions set out in [...]
The criteria regarding the validity of tax notifications has once again sparked debate in Spain following a recent decision issued on 25 March by the Central Economic-Administrative Court (TEAC). [...]
Origin and evolution of the concept of large landlord in Catalonia The concept of large landlord in Catalonia originates from Law 24/2015, where it was introduced with the [...]