New e-invoicing services
On April 2, 2025, Royal Decree 254/2025 was published in the BOE, regulating the Verifactu system: an electronic billing system that allows generating and sending invoices in a digitized and controlled manner; a system designed to combat fiscal fraud and improve transparency in invoice issuance.
State limitation of residential rental prices
Recently, the BOE has published the State Reference System for Rental Prices developed by the Ministry of Housing, pursuant to Housing Law 12/2023 of 24 May. This Law allows autonomous communities, in the exercise of their powers in urban planning matters, to declare a stressed area, understanding […]
The Family Protocol
All matters relating to the family constitution are topical, as there are always companies with partners from the same family. Before delving into the various aspects of the family constitution, it is essential to define what it is exactly. In simple terms, we can define the family constitution as a framework agreement signed by the partners within […]
Wealth Tax: Appeal of unconstitutionality
The Constitutional Court (“TC”) has admitted for processing an unconstitutionality appeal filed by the People's Parliamentary Group based on a dual foundation: On the one hand, the potential confiscatory nature of the tax. The 2021 Budget Law increased the maximum marginal tax rate by %, thus raising the state tax scale from a [...]
Startup funding rounds
For some time now, investment rounds have been the most common economic boost used by new entrepreneurs in their businesses and newly created companies. The rise of this form of financing has been largely fueled by the difficulty, especially for startups, in obtaining traditional bank financing. A round of […]
The investment relief provided for in the Startups Act
The new investment deduction was introduced by Law 28/2022, which modified the IRPF Law, allowing certain tax benefits to investors who wish to participate in companies that meet their requirements. To enjoy this new deduction, investors must take into account the following basic aspects: If you are an investor and […]
Startup certification process now open!
Last Friday, 21 July 2023, the ministerial order regulating both the criteria and the procedure for certifying emerging companies or start-ups was published in the BOE. The National Innovation Company (ENISA), the body designated to assess the status of an emerging company, has already opened the window to apply for this certification […]
Start-ups, scale-ups and internationalisation
The Spanish startup ecosystem continues to be in good health. Today, our country has more than 11,000 such companies, employing about 140,000 people. These figures place us as the fourth-largest European power in terms of startups, just behind the United Kingdom, France, and Germany. It is a fact that in the […]
Main details of the new Housing Bill project
The Spanish Government is working on the new Housing Act. As of today, it is pending approval, although it is expected to be passed before the upcoming elections on 28 May 2023. Some of the main new features of the Housing Act bill are detailed below, [...]
Changes in the taxation of cryptocurrencies
The Anti-Fraud Law recently established that, starting January 1st, 2023, taxpayers (both businesses and individuals) who possess cryptocurrencies must declare to the Tax Agency both the amount and its monetary value at the end of the previous fiscal period. Although this is a very novel topic, the Tax Agency has already […]