Are you a partner and/or administrator of a company and are you personally using assets that are in the company's name? Real estate, vehicles, electronic equipment, etc. With the latest resolutions, the controversial criterion that the Tax Inspectorate must apply on...
Today I'm going to tell you about the most important new development approved before the end of 2025 related to the SII (Immediate Supply of Information).The Official State Gazette (BOE) of December 24, 2025, published Royal Decree-Law 16/2025, which approves the...
Many business owners decide to register a vehicle in the company’s name and then make it available, partially or fully, to one of their employees. These are known as “mixed-use vehicles”, and their tax treatment is controversial and disputed. For this reason, I would...
Written by the editorial team at GM Tax ConsultancyLegal review carried out by the Tax and Corporate Department of GM Tax Consultancy.The end of the year is approaching, and for most companies this also means the end of their financial year. We recommend reviewing the...
Two of the most common mechanisms used by companies to retain and reward their managers and employees are phantom shares and stock options. Phantom shares • The company grants a phantom share, the right to receive compensation if the company’s value has increased...
One of the most common questions in the tax field is whether it is better to structure your activity as a professional (self-employed) or through a Private Limited Company (SL). As is often the case, there is no quick answer; it will depend on your specific situation....
The transfer is the process through which a business owner transfers the ownership of their company to another individual or legal entity, whether a family member, an employee or an external buyer, in order to ensure the continuity of the activity and organise their...
Steps, timelines and legal implications At some point, many business owners conclude that it is time to transfer their company to a third party. The decision may arise from several reasons, such as retirement, lack of generational replacement, the desire to start new...
How to reduce your workload without leaving your company Retirement is a natural stage in the life of every entrepreneur. However, it does not always happen immediately or definitively. Many of our clients come to us with the same concern: “I want to rest, but I don’t...