Tax benefits of small companies (2019)

The special tax regime for small companies is designed to provide several benefits to small businesses. This is a framework that entrepreneurs, SMEs and self-employed professionals must know to be able to take advantage of it by fulfilling the necessary requirements....

Company bookkeeping: what is and what books are required

The company bookkeeping is an obligatory activity in Spain and can be a very useful tool to obtain the real image of the activity carried out by any company and to be able to realize adequate and controlled planning of it. If you do a business activity you will be...

Latest developments of the Autonomous law in Spain (2018)

On October 25th of 2017 was published in the BOE the new Law of Urgent Reforms of the Regime of Autonomous, with the goal to improve the conditions of this group. Some of the measures are of immediate application. However, other innovations will not be able to be...

Family Asset-holding Company: advantages and disadvantages

The creation of an asset-holding company can be on account of diverse reasons, no incompatible, but in a lot of cases supplementary between them: the decision to separate certain assets of the derivative risk of the exercise of an economic activity, the wish to enjoy...

What is the LEI Code & How it Can be Obtained?

What is the LEI code? The LEI code (Legal Entity Identifier) is a 20-character alphanumeric code that univocally identifies Legal Entities worldwide. The LEI is unique, permanent, consistent and portable for each entity or platform with which it is operated. Who has...

Exceptions IRPF: Who is NOT obliged to make the fulfilment?

Do you have to submit the IRPF Form mandatory? Surely the same question arises to thousands of citizens each year, especially those who have no experience or have recently changed their job. Although the general rule says that no one is exempt, the Law of IRPF...