New eInvoicing services
On April 2, 2025, Royal Decree 254/2025 was published in the Official State Gazette (BOE), regulating the Verifactu system: an electronic invoicing system that makes it possible to generate and send invoices in a digitized and controlled manner, a system designed to combat tax fraud and improve transparency in the issuance of invoices.
State limitation on rental housing prices
The BOE has recently published the State Rental Price Reference System developed by the Ministry of Housing, under the Housing Law 12/2023, of May 24. This Law allows the autonomous communities, in the exercise of their urban planning competences, to declare a stressed area, understanding that the [...]
The Family Protocol
All the issues related to the Family Protocol are very topical, as there are always companies with partners from the same family. Before delving into the various aspects of the Family Protocol, it is essential to define what exactly it is. In simple terms, we can define the Family Protocol as a framework agreement entered into by the partners within a [...]
Wealth Tax: Appeal of unconstitutionality
The Constitutional Court ("TC") has admitted an appeal of unconstitutionality filed by the Popular Parliamentary Group on two grounds: On the one hand, the possible confiscatory nature of the tax. The 2021 Budget Law increased the maximum marginal rate of the tax by 1%, thus increasing the state rate from a [...]
Startup investment rounds
For some time now, investment rounds have been the most common economic driver used by new entrepreneurs in their businesses and startups. The rise of this form of financing has been largely propitiated by the difficulty, especially for startups, in obtaining traditional bank financing. A round of [...]
The investment deduction provided for in the Startup Law
The new investment deduction was introduced by Law 28/2022, which modified the Personal Income Tax Law, allowing certain tax advantages to those investors who wish to participate in companies that meet its requirements. In order to enjoy such new deduction, investors must take into account the following basic aspects: If you are an investor and [...]
Startup certification process open!
Last Friday, July 21, 2023, was published in the BOE the ministerial order that regulates both the criteria and the procedure for the certification of emerging companies or Startups. The National Innovation Company (ENISA), the body designated to evaluate the condition of emerging company, has already opened the window to apply for such certification [...]
Startups, scaleups and internationalization
The Spanish startup ecosystem continues to enjoy good health. Today our country has more than 11,000 startups, employing some 140,000 people. These data place us as the fourth European power in number of startups, only behind the United Kingdom, France and Germany. It is a fact that in the [...]
Main details of the new draft of the Housing Law
The Spanish Government is working on the new Housing Law. It is currently pending approval, although it is expected to be approved before the next elections on May 28, 2023. Some of the main novelties of the draft Housing Law are detailed below, [...]
New developments in the taxation of cryptocurrencies
The Anti-Fraud Law has recently established that, as of January 1, 2023, taxpayers (both companies and individuals) who hold cryptocurrencies must declare to the Tax Agency both the amount and its monetary value at the end of the previous tax period. Although this is a very new topic, the Tax Agency has already [...]