Articles, news and press releases
All the tax, labour and legal news by ETL ILIA
Disciplinary sanctions: the Supreme Court allows downgrading
In today’s workplace climate, disciplinary sanctions affect not only the employee but also the reputation and operational stability of a company. It is therefore important to understand when and [...]
IFRS for SMEs 2025: Updates and Preparation Guide Before 2027
In June 2025, the International Accounting Standards Board (IASB) released the third edition of the IFRS for SMEs, introducing significant amendments in areas such as financial instruments, business combinations and [...]
Artificial Intelligence and Geopolitics Will Redefine Boardroom Agendas in Spain by 2030
The digital transformation, geopolitical uncertainty and increasing demand for transparency are reshaping the role of corporate boards in Spain. According to the report The Board Agenda in 2030, prepared by [...]
Corporation Tax 2025: Hacienda updates Form 200 to allow rectifications
The Spanish Treasury Department has updated Form 200 for the 2025 Corporation Tax campaign, introducing an important change: the possibility to submit rectifying self-assessments. This measure, published in the [...]
Avoid penalties: update your CNAE code before June 30, 2025
Starting March 1, 2025, self-employed individuals and businesses in Spain must review and, where appropriate, update their economic activity code according to the new National Classification of Economic Activities [...]
Can you get Spanish residency in just two years? Here’s how under the new Immigration Law
This coming Monday, 20 May, a major reform to Spain’s Immigration Law will come into force, opening new opportunities for thousands of undocumented foreigners residing in the country. The [...]
Moving to Spain or hiring international talent? Spain’s Tax Agency tightens scrutiny on the Beckham Law
If you're relocating to Spain for work, or your company is hiring employees from abroad, you may have heard of the so-called Beckham Law – Spain's special expat tax [...]
What Is Law 2/2025 on Artificial Intelligence and Why Does It Matter for Europe?
A new European law sets a precedent by regulating the ethical and safe use of artificial intelligence in both the public and private sectors. Here’s why it matters. [...]
Without Prior Negotiation, Your Claim May Be Rejected: Discover the New Law Changing the Rules of the Judicial System
On 3 April 2025, Organic Law 1/2025 of 2 January came into force in Spain, introducing measures to enhance the efficiency of the Public Justice Service. This regulation, part [...]
Form 720 Spain in 2025: Keys to declaring assets outside Spain
The deadline for filing Form 720 Spain, corresponding to the 2024 fiscal year, ends on March 31, 2025. If you have assets or rights abroad, it is important to [...]
The courts rule out that tourist apartments alter the coexistence of neighbours
The Provincial Court of Madrid has determined that tourist apartments cannot be considered a nuisance activity in general terms, thus rejecting the possibility of residents demanding that their owners [...]
Debt and leveraged mergers in new companies and holding companies
Increasingly, debt is a tool newly formed companies use to obtain large amounts of financing in a short period. When a company has taken on a lot of debt [...]
Five legal technology trends that will mark 2025
The year 2025 promises to be a transformative period in the legal field, driven by technological advances that will redefine legislation and legal practice. Among the main trends, artificial [...]
Extension of the Corporate Moratorium: Suspension of the Grounds for Dissolution Due to Losses Prolonged
The recent Royal Decree-Law 9/2024 of 23 December further extends the exceptional regime. It suspends the grounds for company dissolution due to severe losses and prolongs its validity [...]
Digital Disconnection, a new legal figure with key implications
Digital disconnection has gained relevance in the context of recent labour reforms, becoming a necessity in the new work environment. This legal figure, which seeks to guarantee the [...]
¿Conoces las principales opciones de financiación y retribución en las startups? Te damos las claves para asegurar su viabilidad financiera.
Emprender con éxito una startup en el entorno actual requiere no solo una idea innovadora y un plan de negocios sólido, sino también un entendimiento claro de las [...]
Blockchain: a powerful tool to improve security, transparency, and efficiency in managing digital evidence in legal processes.
Blockchain technology, best known for its role in cryptocurrencies such as Bitcoin, is finding applications beyond the financial realm. One area where it is beginning to prove its [...]
Do you know how to protect your ideas, inventions or brands?
In today's business world, where innovation and creativity are fundamental drivers of growth, protecting ideas, inventions, and brands has become a strategic priority. Intellectual and industrial property plays [...]
The importance of the data protection law: financial sanction to a company that continued to send advertising to a client who had unsubscribed
The Spanish Data Protection Agency (AEPD) has fined a company 5,000 euros for continuing to send advertising and commercial communication to a client who twice requested cancellation. The AEPD [...]
Web3 and the Decentralisation of Law: A New Legal Horizon
Web3 can open a new chapter in the evolution of law, marked by more significant equity and accessibility in the digital world. What is Web3? The [...]
The suspension of evictions due to vulnerability in commercial premises
The economic crisis and precarious housing have increased the occupation of properties, both homes and commercial premises. One of the most notable measures in protecting the rights of occupants [...]
Insolvency: the supposed objective of the declaration of bankruptcy
Insolvency is the central axis and objective basis for declaring bankruptcy since this situation will only be declared when proven. This budget must be accredited with the competition application [...]
Conciliation between companies: balance between legal requirements and commercial needs
The legal profession plays a vital role in protecting the legal and commercial interests of organisations. However, reconciling legal demands and business needs has become a significant challenge for [...]
Regulation of Content and Advertising by Influencers or Content Creators
The economic and media impact of these content creators in the audiovisual world has driven the regulation of their activity. In recent years, the dissemination of audiovisual [...]
New Tax Strategies: Changes in Wealth Tax in the Autonomous Communities
The recent Temporary Solidarity Tax on Large Fortunes (ITSGF) has prompted adjustments in the fiscal policies of various autonomous communities, particularly those that previously maintained partial or total exemptions [...]