BREAKING NEWS: The Government has approved Royal Decree-Law 254/2025, which extends the entry into force of VERIFACTU until 2027.
The new mandatory dates are:
- January 1, 2027, for corporate income tax payers.
- July 1, 2027, for entrepreneurs and professionals with economic activity subject to personal income tax.
1. Is it mandatory to use…
As a result of Directive (EU) 2025/516 , from 1 July 2028, owners of properties dedicated to holiday rentals will have the status of entrepreneurs. These will be the new obligations, pending the transposition of this regulation into Spanish law.
New obligations for landlords of vacation homes will be:…
In this post we discuss the specialties in order to resolve any doubts about the application of the Regulation of Computerized Billing Systems (RRSIF)
Rental of housing and/or premises:
The RRSIF will apply if the rental is carried out through a legal entity.
In the case of individuals,…
This post summarises the key points of the recent Spanish regulations on electronic invoicing, focusing on Royal Decree 1007/2023 and its implications for businesses and professionals. The new regulations, driven by Law 18/2022 (Ley Crea y Crece) and the Anti-Fraud Law, seek to modernise invoicing processes, improve tax compliance and fight fraud.
01)…
(07/18/2023) The new Balearic Islands Government has approved the first Decree Law that modifies the effective taxation of inheritance and gift tax as well as the tax on property transfers.
SUMMARY OF THE REFORM:
Objectives of the reform:
To facilitate transfers of wealth between immediate family members and reduce the…
The seventieth additional provision of the LPGE for 2023 introduces the special tax regime of the Balearic Islands with effect for tax periods beginning between January 1, 2023 and December 31, 2028
SUMMARY OF THE SPECIAL REGIME OF THE BALEARIC ISLANDS:
The reserve for investments…
The deadline for submitting self-assessments with direct debit will depend on the end of the submission deadline for each model.
If the expiration of the submission period coincides with a non-business day, the period ends on the first following business day and the direct debit period will generally be extended by the same number…