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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 Martínez Dec 12, 2025
60 PEOPLE
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 Martínez Dec 12, 2025
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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 Martínez Dec 12, 2025
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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 Martínez Dec 12, 2025
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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 Martínez Dec 11, 2025
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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 Martínez Dec 11, 2025
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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
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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 
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