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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
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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
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Insights Labour 
The National Court requires weekly rest to be included in severance settlements
Weekly rest forms part of the accrued salary and must be included in the severance settlement, even if it has not yet been taken. The National Court establishes this criterion with direct impact on companies’ employment settlements.
Joan Arqués Apr 28, 2026
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Baker Tilly newsletter
Find out about the latest developments that could affect your business.
Insights Tax advice for businesses
Capital gains exemption in Corporate Tax applicable to earn-out in share sale transactions
Key insights on capital gains exemption, Corporate Tax Spain, and the earn-out taxation in share transfer transactions based on Spanish Tax Authorities criteria.
Toni Sánchez Apr 28, 2026
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Insights Tax
Spanish DGT limits main residence tax exemption for non-resident over-65 sellers
The Spanish DGT clarifies the over-65 home sale exemption and its limits for non-resident taxpayers, analysing IRPF vs non-resident tax and capital gains taxation in Spain.
Manuel Peñín Apr 24, 2026
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Insights Tax
Public CbCR in Spain: ICAC guidance, deadlines and compliance for multinational groups
Overview of public CbCR in Spain and ICAC guidance, focusing on multinational groups, reporting obligations, and publication deadlines under EU regulations.
Manuel Peñín Apr 24, 2026
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Insights Tax
Tax treatment of rent-back transactions with purchase option according to the DGT
The Spanish Tax Authorities (DGT) clarify when sale and leaseback transactions are treated as financing and do not generate taxable income for Corporate Income Tax purposes.
Manuel Peñín Apr 24, 2026
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Insights Tax
VAT pro-rata according to the TEAC and limits for its modification outside the deadline
The TEAC clarifies that VAT pro-rata cannot be modified outside the filing deadline and sets criteria for the treatment of real estate transactions in its calculation.
Manuel Peñín Apr 23, 2026
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Insights Labour 
Personal Income Tax (IRPF) with two employers: why your tax return may result in additional tax payable
Having two employers does not mean paying more Personal Income Tax (IRPF), but it can cause your income tax return to result in additional tax payable due to withholding adjustments. We explain why this happens and when it matters.
Marta Moscardó Apr 23, 2026
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Insights Labour 
8-week parental leave and annual leave according to the Supreme Court
The Supreme Court confirms that the 8-week parental leave entitlement accrues annual leave and establishes criteria regarding its application, with direct implications for companies’ employment management.
Marta Moscardó Apr 21, 2026
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Insights Tax
International double taxation on dividends: new Madrid High Court criterion in Personal Income Tax
Analysis of the new Madrid High Court ruling on international double taxation on dividends, its impact on tax deductions and foreign withholding taxes.
Teresa Martín Mar 24, 2026
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