ACCID Nº 05/2025

Mar 13, 2025News Updates

News updates

Autonomous

  • The Generalitat and the Spanish Government adopt different agreements on tax management, investments and financing of the Mossos. [+Info]

National

  • Tax returns and settlements with a filing deadline of March 2025. [+Info]
  • VAT rate applicable to bread. [+Info]
  • Issuance of the INTRASTAT sanctioning procedure regulation. [+Info]

This regulation aims to lay down rules on specific aspects of the sanctioning procedure, including: the competent authorities, the time limit for the resolution, the applicable reductions, and the criteria for the graduation of sanctions imposed for infringements arising from non-compliance with obligations relating to statistics on international trade in goods in the Union (INTRASTAT).

  • Holding companies from a tax perspective. [+Info]

Nowadays, holding companies play a fundamental role in business management. In a globalised environment with increasingly diverse markets, these structures facilitate more efficient organisation and greater adaptability to the challenges of the modern world.

  • Listing regularisation: Does it also apply to directors? [+Info]
  • Filing of accounts: Key to transparency and sanctioning regime. [+Info]

International

  • EFRAG (European Financial Reporting Advisory Group) publishes a feedback statement on the IASB’s proposed amendments to IFRS 19 on disclosures for non-publicly accountable subsidiaries. [+Info]
  • The IASB (International Accounting Standards Board) introduces a key update to the International Financial Reporting Standard (IFRS) for SMEs, improving clarity and alignment with international standards. [+Info]
  • The papers for March’s 2025 meetings of the IFRS Interpretations Committee and the Capital Markets Advisory Committee are now available. [+Info]

CNMV Communications

  • The CNMV (Comisión Nacional del Mercado de Valores) publishes the results of its review on the obligation of entities to assess their risks in the prevention of money laundering. [+Info]

Banco de España press releases

  • Eurosystem financing (January 2025). [+Info]
  • The IMF: Pillar of the global financial system in the face of the challenges of multilateralism. [+Info]
  • Economic Bulletin: 2025/T1 Article 04. Exposure of the Spanish economy and banking system to material third countries. [+Info]

Barcelona, 13th of March 2025.

 

 

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