Corporate Income Tax

The year-end turnover figure can affect your tax position across several taxes in 2025

ETL ILIA2026-01-05T21:47:53+01:0031 December 2025|Categories: Tax Advice Blog|Tags: Business Taxation, Corporate Income Tax, Financial Year Close, Fiscal Planning 2025, Spanish Tax Agency, Tax planning, Tax Risk Management, Turnover Thresholds, VAT Compliance, Year-End Turnover|

Quick answer The turnover figure at the end of the financial year is not just an accounting indicator. It directly affects the applicable tax regimes, tax rates, compliance obligations [...]

VAT and transfer pricing: the CJEU and the Supreme Court set new rules for intragroup transactions and cash-pooling

ETL ILIA2026-01-12T14:36:09+01:005 December 2025|Categories: Uncategorized|Tags: CJEU, Corporate Income Tax, Intra-group Transactions, Precios de transferencia, SMEs, Supreme Court, Tax Documentation, TJUE|

Recent rulings from the CJEU and the Supreme Court redefine the treatment of VAT, transfer pricing, and cash-pooling arrangements in intragroup transactions. These interpretations require companies to review their [...]