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Insights Transaction taxes Mergers and Acquisitions Due Diligence
The tax authorities may require due diligence reports on sales.
A recent ruling by the Central Economic-Administrative Court admits that the tax authorities may require a due diligence report in the sale of company shares, although its non-binding nature keeps the debate open on taxpayer guarantees.
Isabel Robledillo Dec 1, 2025
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Insights Tax
Application of the joint Personal Income Tax - Wealth Tax limit to non-resident taxpayers
The Supreme Court allows the joint limit on wealth tax to be applied to non-residents by legal obligation, linking Article 31 of the LIP (Personal Income Tax Law) and the IRPF (Personal Income Tax).
Isabel Robledillo Dec 1, 2025
98 BUILDINGS
Insights Labour 
Main obligations for companies in labor matters
Learn the main employer obligations and how to strengthen compliance during Labour Inspectorate audits in an environment of digital supervision.
Ana Ascanio Nov 24, 2025
238 PEOPLE
Baker Tilly newsletter
Find out about the latest developments that could affect your business.
Insights Labour 
Eight-week parental leave: National High Court judgment of 30/09/2025, remuneration and effects for companies and workers
Analysis of the National High Court judgment (30/09/2025) on the eight-week parental leave: unpaid nature, Directive 2019/1158, practical impacts and next steps in case law.
Ana Ascanio Oct 24, 2025
411 PEOPLE
Insights Tax and Legal
CJEU rulings on VAT and transfer pricing: impact on European businesses
The CJEU strengthens the link between transfer pricing and VAT, ruling that certain intra-group adjustments may constitute supplies of services subject to VAT.
Baker Tilly Portugal Mª Ángeles Mariñas Oct 22, 2025
20 PLS
Insights Tax and Legal
New regulations on working time recording: key implications for companies
The new regulations on digital recording of working time will require companies to implement more stringent systems, with remote access, an internal protocol and training.
África Vázquez García Oct 21, 2025
16 PS
Insights Sustainability (ESG)
Whistleblowing channel: launch of the Independent Whistleblower Protection Authority (AIPI)
The AIPI becomes operational as a key authority under Law 2/2023, strengthening whistleblower protection, the whistleblowing channel, and the fight against corporate corruption.
Anna Salmeron Sep 23, 2025
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Insights Tax and Legal
CJEU and Work–Life Balance: Companies Must Adapt Work for Employees with Disabled Family Members
CJEU rules that companies must make reasonable accommodations for employees with children with disabilities.
Yaiza Cuevas Trigo Sep 15, 2025
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Insights Tax and Legal
Supreme Court Ruling on Transfer Pricing and Cash Pooling Systems
Discover the 2025 Supreme Court ruling on transfer pricing and cash pooling. Learn key criteria on interest rates, intra-group loans, and tax documentation for corporate groups.
Mª Ángeles Mariñas Sep 2, 2025
Imagen tax
Insights Labour 
Key Updates to Birth and Parental Leave 2025
Birth leave now includes paid weeks and retroactivity from 2024. Discover the new conditions, how it affects single-parent families, and what happens with unpaid parental leave.
Cristina Muñoz Ana Ascanio Jul 30, 2025
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Insights Mergers and Acquisitions
Mergers and Acquisitions, First Half of 2025
Despite a challenging macroeconomic context, the SME M&A market in Europe grows in 2025 with higher-value transactions and a clear focus on strategic operations.
Lluís Lluch Jul 30, 2025
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