Informative news
National
- Information note on the effects of Royal Decree-Law 9/2024 on Personal Income Tax (IRPF). [+Info]
Modules (IRPF 2025): The limits established for the application of the objective estimation method, which have been in force from 2016 to 2024, are extended for 2025.
Clarification from the Tax Agency on the information note published. [+Info]
- Tax returns and self-assessments for which the deadline for filing is April 2025. [+Info]
- The Spanish Association of Tax Advisors (AEDAF) defends that the protection of taxpayers’ rights must prevail over tax collection objectives. [+Info]
- The Senate takes up the AEDAF proposals on agricultural taxation. [+Info]
- Royal Decree 252/2025, of 1st of April, approves the Regulations governing the new Complementary Tax.
The aim of this tax is to ensure that large business groups, both multinational and national, contribute with a global minimum level of taxation, regardless of the country in which they operate. [+Info]
- Royal Decree 254/2025, of 1st of April, updates the regulations on invoicing systems used by companies and professionals. Specifically, it amends Royal Decree 1007/2023, of 5th of December, to reinforce the technical requirements that must be met by the computer or electronic programmes used to issue invoices, and to unify the formats of the invoicing records, with the aim of improving control and transparency in accounting processes. [+Info]
International
- The European Financial Reporting Advisory Group (EFRAG) has issued a comment letter on the provisions included in the exposure draft issued by the International Accounting Standards Board (IASB), commenting on certain specific proposed improvements. [+Info]
- The accounting taxonomy based on International Financial Reporting Standards (IFRS), a tool that facilitates the standardised presentation of financial information in accordance with internationally established criteria, has been published. [+Info]
- Agenda and documents for April’s 2025 International Accounting Standards Board meeting published. [+Info]
- March’s 2025 update of the IFRS for SMEs accounting standard, which incorporates amendments aimed at adapting and simplifying the application of international accounting principles in SMEs, is now available. [+Info]
Barcelona, 11th of April 2025.
