The 2026 Tax Control Plan has just been published and, among its extensive content, there are eight priority areas affecting both individuals and businesses. From reviewing point-of-sale terminals to monitoring cryptocurrencies, the Tax Agency is focusing on very...

Thanks to the Corporate Tax reduction championed by Pimec, Catalan SMEs are set to save around €270 million this year and nearly €1.162 billion by 2029. Sílvia Gabarró i Font, Chair of Pimec's Economics and Taxation Committee, explained on Onda Cero how the reform...

VAT exemption scheme: how it affects freelancers and businesses and when it works in your favour Today I want to explain how the VAT exemption scheme works and the main effects it will have on freelancers and certain companies — a measure that appears set to be...

2026 Tax Control Plan: the 8 key points you need to knowLast Thursday, the Tax Control Plan for 2026 was published. From its extensive content, I would like to highlight the following:1. Business visits and POS terminal controlThe business visit programme continues,...

Gift tax in Catalonia is one of the taxes that raises the most questions, particularly due to its differences from other Spanish autonomous communities. As it is a devolved tax, each region can regulate its own reductions, allowances and tax rates. This creates...

The capital gain or loss declared on your income tax return when you transfer a property (whether by sale, donation, contribution to a company, etc.) is an element that is very susceptible to being reviewed by the Treasury, especially if you declare a loss. There is...

The month of March is approaching, and therefore also the dates on which the informative declaration of Model 720 must be submitted. This refers to assets and rights abroad of people who are tax residents in Spain, if any of the established thresholds are exceeded. No...

Today I would like to comment on an issue that not all companies may encounter, but which, if it arises, can have a certain economic impact. Can an expense generated in a prescribed year be recorded and deducted for Corporation Tax (CT) purposes? First, two key tax...

To understand the taxation of the sale and resale of works of art from the reseller's perspective, there are several aspects to consider. Sale of the work of art by its creator to a reseller: • VAT: the invoice will be at 10% VAT (reduced rate). This reduced rate also...