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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
Adobe Stock 1483157189 Editorial Use Only 1
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
Adobe Stock 964903478
Insights Transfer Pricing
OECD reviews transfer pricing rules for intra-group services: what multinationals need to know
The OECD has launched a public consultation to revise its transfer pricing guidance on intra-group services (Chapter VII). Find out what changes for the benefit test, low value-adding services and documentation requirements for multinational groups.
Adrià Lizondo Jun 29, 2026
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Find out about the latest developments that could affect your business.
Insights Tax
Spanish Tax Agency Updates VAT and VERI*FACTU Guidance: Third-Party Invoicing and Marketplace Models
Spain's AEAT updates its INFORMA entries on VAT and VERI*FACTU. We analyse binding ruling V0650-26 and its impact on third-party invoicing in marketplaces and RRSIF compliance.
Adrià Lizondo Jun 29, 2026
Adobe Stock 1875810318 1
Insights Labour 
Pay Transparency Directive 2026: what it is and how it affects you
The transposition deadline for the EU Pay Transparency Directive expired on 7 June and Spain has not adapted its legislation. Discover the consequences of this delay and everything that changes for companies and workers on equal pay.
Nancy Prieto Jun 23, 2026
Adobe Stock 1899168784
Baker Tilly News
María Rivero's Secondment, Working Abroad Without Giving Up Your Life in Spain
María Rivero spent two weeks on secondment in the Netherlands and recommends it without hesitation. Discover what her experience was like.
Baker Tilly Jun 23, 2026
41 MT
Insights Labour 
New Supreme Court doctrine on salary incentives and variable pay
The Spanish Supreme Court sets new limits on salary incentives and variable pay: transparency, contractual predictability, a ban on fines on wages and proportional accrual. Find out what it means for your company's pay policy.
Sílvia Serrano Jun 11, 2026
Adobe Stock 2036099331 1
Insights Legal
Generative AI in companies: GDPR, compliance and data protection
Discover how to integrate generative AI into businesses while complying with the GDPR, data protection regulations and the AI Act, reducing legal risks and strengthening data governance.
Albert Bueno May 26, 2026
Adobe Stock 752019632 1
Insights Legal
New obligation for Spanish limited liability companies regarding the register of shares
Signing a share purchase agreement will soon no longer be enough to become a shareholder in a Spanish limited liability company (SL). The Draft Public Integrity Law requires share transfers to be registered with the Commercial Registry. Here is what directors and investors need to know.
Guillem Perramon May 25, 2026
30 BUIDINGS
Insights Labour 
Is Force Majeure Leave Paid?
The Supreme Court clarifies the paid nature of force majeure leave regulated under Article 37.9 of the Workers’ Statute and requires companies to review their labour management practices.
Mónica Piñol May 12, 2026
Adobe Stock 202457959
Insights Labour 
How to Complete Form 145 for Personal Income Tax (IRPF) and Avoid Payroll Errors
Discover what Form 145 is, how it affects your payroll, and how to avoid errors in your IRPF withholding and tax return.
Laura Luján May 12, 2026
Adobe Stock 1241795095 1