News update
Regional
- The Catalan Government forecasts that the catalan economy will continue to grow by 2,5% in 2025 and 2,1% in 2026. [+Info]
According to the Department of Economy and Finance, the Catalan economy is expected to continue growing, but at a more moderate pace after several years of growth well above the eurozone average.
National
- Communication of corrections to the Technical Standard for the Verification of Sustainability Information (not approved). [+Info]
- Update of the criteria for action regarding the suspension of the execution of contested acts and the relationship between the TEAS and the Tax Agency.
The Official State Gazette (BOE) of the 6th of October 2025 publishes the resolution of the State Tax Administration Agency (AEAT) [+Info] which establishes the criteria for suspending the execution of contested acts and regulating coordination with the Economic Administrative Courts, adapting the 2005 regulation.
International
- EFRAG (European Financial Reporting Advisory Group) launches a survey on market acceptance of the VSME standard (Voluntary Sustainability Disclosure Standard for SMEs), following the recommendation of the European Commission. [+Info]
- New episode of the EFRAG Update podcast now available: September edition. [+Info]
- The IFRS (International Financial Reporting Standards) Foundation has developed various modules of the IFRS Accounting Standard for SMEs. [+Info]
- The agenda and documents for October’s meeting of the International Accounting Standards Board (IASB) are now available. [+Info]
- The Due Process Oversight Committee has published the agenda and materials for its October meeting. [+Info]
CNMV Communications
- Conclusions of the joint European supervisory action on sustainability in the asset management sector. [+Info]
Consultation of interest from the Tax Agency
- Sub-Directorate General for Financial Operations.
The consultant, a participant in an occupational pension plan with contributions made prior to 2007, retired in the 2022 financial year. He raises the question of the time limit available to apply the 40% reduction provided for in the transitional regime when redeeming the pension plan in subsequent financial years.
Binding consultation of the Directorate-General for Taxation No. V0051-25. [+Info]
Barcelona, 29th of October 2025.
