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Insights Tax
Hydrocarbon Tax in August 2026: New Tax Rates and Fiscal Measures
Learn about the new Hydrocarbon Tax rates effective from August 2026, the tax measures introduced under Royal Decree-Law 18/2026, and their impact on businesses, professional transport and fuel costs.
Maria Rivero Jul 31, 2026
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Insights Labour 
EU Pay Transparency Directive and new obligations for companies
Learn about the main obligations under Directive 2023/970 on the gender pay gap, salary ranges and the right to information.
Baker Tilly Jul 27, 2026
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Insights Labour 
Annual leave and employee rights you should know about
Practical guide to annual leave entitlement, taking leave, changes to leave dates and what happens in the event of temporary incapacity for work.
Víctor Jiménez Jul 22, 2026
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Baker Tilly newsletter
Find out about the latest developments that could affect your business.
Insights Labour 
Mental health at work: a corporate obligation that cannot wait
Mental health at work: legal obligations for psychosocial risks, harassment protocols and penalties. Complete guide to prevention and corporate responsibility at Baker Tilly Spain
Dolors Vila Jul 21, 2026
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Insights Tax
Shakira Defeats the Spanish Tax Authorities and Redefines the Evidence Required to Establish Tax Residence
Spain’s National Court questions the evidence used by the tax authorities to prove that an individual is a tax resident in Spain.
Marcela Gonzalez Jul 17, 2026
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Insights Tax
DGT reinforces deductibility of directors' remuneration
In Binding Ruling V2472-06, the DGT confirms that directors' remuneration deductibility under Corporate Income Tax depends on real services rendered, proper accounting records, and adequate corporate documentation.
Marcela González Jul 16, 2026
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Insights Tax
The CJEU Clarifies When Transfer Pricing Adjustments Are Subject to VAT
The CJEU finds that certain intragroup adjustments may be subject to VAT when they remunerate specific services between related companies.
Marcela González Jul 16, 2026
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Insights Tax
Mandatory electronic invoicing in Spain 2026
Royal Decree 238/2026 sets out Spain's mandatory electronic invoicing rules. Learn the deadlines, obligations, and how it interacts with SII and VeriFactu.
Marcela González Jul 16, 2026
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Insights Labour 
New minimum base for company-owned self-employed in 2026
As 2026 draws to a close, review your RETA contribution base to avoid an unexpected Social Security regularization in 2027. We cover the new minimum base for company-owned self-employed workers (€1,424.40/month) and the deadlines to change your base in Spain.
Mónica Piñol Jul 9, 2026
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Insights Tax
The Supreme Court Limits the Use of Transfer Pricing Against the Tax Authorities
A key ruling for companies undergoing restructuring: transfer pricing only applies between companies within the same group and cannot be used to deny tax deductibility of expenses incurred with third parties.
Adria Lizondo Jun 29, 2026
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Insights Tax
Can the Spanish Tax Agency fine you if you incorrectly reported your foreign income?
The Supreme Court clarifies when the Spanish Tax Agency cannot fine taxpayers who applied the exemption certified by their employer while working abroad, even if it was later found not to apply.
Adria Lizondo Jun 29, 2026
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