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Insights Sustainability (ESG)
The obligation to notify the person responsible for the Internal Information System enters into force
On September 1, 2025, the Independent Whistleblower Protection Authority (AINPI) officially became operational.
Jordi MartĂ­nez Dec 12, 2025
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Insights Sustainability (ESG)
Sustainability obligations for companies are being reduced
The EU simplifies sustainability obligations: updated timelines for the EU Deforestation Regulation (EUDR) and new thresholds for the CSRD and CS3D. Key dates, due diligence, and ESG reporting for companies.
Jordi MartĂ­nez Dec 12, 2025
Adobe Stock 1569809413
Insights Sustainability (ESG)
Implementing a compliance system helps protect and improve your organization’s competitiveness
Implementing a compliance system helps protect and improve your organization’s competitiveness. We explain what certifiable models exist and why you should adopt them.
Jordi MartĂ­nez Dec 12, 2025
Adobe Stock 1597096293 1
Baker Tilly newsletter
Find out about the latest developments that could affect your business.
Insights Sustainability (ESG)
Catalonia elevates its environmental label to the world’s elite of eco-certifications
The world’s leading network of eco-labeling organizations recognizes Catalonia’s Distintiu de Garantia de Qualitat Ambiental for its credibility and transparency.
Jordi MartĂ­nez Dec 12, 2025
Adobe Stock 206679241 1
Insights Sustainability (ESG)
What is the Carbon Border Adjustment Mechanism (CBAM)?
On January 1, 2026, the CBAM comes into force. Certain organizations will be affected by this new EU regulation. We’ll clarify all your questions.
Jordi MartĂ­nez Dec 11, 2025
Adobe Stock 1828928262 1
Insights Sustainability (ESG)
New legal requirement: Sustainable commuting plans for work
On December 4, Law 9/2025 on Sustainable Mobility was published in Spain’s Official State Gazette (BOE). The document introduces new obligations for certain organizations. We explain them in detail.
Jordi MartĂ­nez Dec 11, 2025
Adobe Stock 1743566462
Baker Tilly News
Elena Encabo’s Life on Secondment
We dive into Elena Encabo’s international experience at Baker Tilly Frankfurt. Discover the benefits of international mobility!
Baker Tilly Dec 10, 2025
251 AERIAL
Insights
TSJ Madrid on primary residences under the Beckham regime
The High Court of Justice of Madrid confirms that the primary residence of taxpayers under the Beckham regime does not generate imputed real estate income, by applying the referral in Article 85 of the Personal Income Tax Law to expatriate workers.
Isabel Robledillo Dec 1, 2025
Adobe Stock 196326721
Insights
The Constitutional Court rules on the method used to calculate corporate income tax prepayment for large companies
The Constitutional Court has dismissed the question of unconstitutionality regarding installment payments for corporate income tax by large companies, considering their calculation based on accounting results to be reasonable.
Isabel Robledillo Dec 1, 2025
Adobe Stock 223072733
Insights
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
Adobe Stock 214611064
Insights Tax
The DGT has clarified that remuneration received by a director registered under the self-employed regime is not subject to VAT
When does the sole administrator cease to be considered self-employed for VAT purposes? The latest interpretation by the Tax Authorities focuses on actual economic independence and distinguishes between remuneration for the position and other professional services that are taxable.
Isabel Robledillo Dec 1, 2025
Adobe Stock 163929749