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Insights Sustainability (ESG)
¿Sabías que se reducen las obligaciones de sostenibilidad en las empresas?
La UE simplifica las obligaciones de sostenibilidad: plazos del Reglamento de Deforestación (EUDR) y nuevos umbrales en CSRD y CS3D. Fechas clave, diligencia debida y reporting ESG para empresas.
David Martínez Dec 12, 2025
Adobe Stock 1569809413
Insights Sustainability (ESG)
¿Sabías que se reducen las obligaciones de sostenibilidad en las empresas?
La UE simplifica las obligaciones de sostenibilidad: plazos del Reglamento de Deforestación (EUDR) y nuevos umbrales en CSRD y CS3D. Fechas clave, diligencia debida y reporting ESG para empresas.
David Martínez Dec 12, 2025
60 PEOPLE
Insights Sustainability (ESG)
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.
Jordi Martínez Dec 12, 2025
Adobe Stock 206679241 1
Baker Tilly newsletter
Find out about the latest developments that could affect your business.
Insights Sustainability (ESG)
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.
Jordi Martínez Dec 12, 2025
Adobe Stock 1597096293 1
Insights Sustainability (ESG)
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.
Jordi Martínez Dec 11, 2025
Adobe Stock 1743566462
Insights Sustainability (ESG)
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.
Jordi Martínez Dec 11, 2025
Adobe Stock 1828928262 1
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 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
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
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