Informative news
Autonomic
- Approved the agreement between the Catalan Government and the Catalan Institute of Finance (ICF) to promote lines of financing to Catalan companies affected by the tariffs. [+Info]
The Catalan Finance Institute (ICF) will mobilise a total of 50 million euros of its own funds to cover the principal capital of the loans granted. In parallel, the Department of Economy and Finance will provide an additional 4.1 million euros to subsidise the interest charged, enabling the financial cost for the beneficiary companies to be below normal market conditions.
National
- The Institute of Accountancy and Audit (ICAC) is collaborating with authorities in Germany, France and Italy on a joint document with proposals for the revision of the European Sustainability Reporting Standards (ESRS). [+Info]
- Published the ICAC’s Economic-Financial Bulletin for the first half of 2025. [+Info]
- The Spanish Association of Tax Advisors (AEDAF) challenges before the National Court the Ministerial Order of the Personal Income Tax model for 2024 and requests that a question of unconstitutionality be raised. [+Info]
AEDAF questions the constitutionality of the exceptional regime established to manage the refund of the Personal Income Tax paid in excess by mutual fund members. According to the organisation, this measure could contravene fundamental principles of the legal system by applying unequal treatment without objective justification to a specific group of taxpayers.
- The Supreme Court establishes that the lack of proof of an expense claimed as a corporate tax deduction does not always imply the existence of fault. [+Info]
- Resolution of the Collection Department of the State Tax Administration Agency modifying the deadline for payment in the voluntary period of the national and provincial IAE quotas for the financial year 2025. [+Info]
- Change of financial entity in a mortgage loan with capital increase and its implications in the deduction for habitual residence (DGT consultation). [+Info]
- The models for filing the Annual Accounts and Consolidated Annual Accounts with the Mercantile Register are modified. [+Info]
The Company’s Unique Registry Identifier (IRUS code) and the new CNAE activity code of 2025 are incorporated. [+Info]
International
- EFRAG (European Financial Reporting Advisory Group) publishes its draft comments on the amendments proposed by the International Sustainability Standards Board (ISSB) to the International Financial Reporting Standard (IFRS) S2 on disclosure of greenhouse gas emissions. [+Info]
Consultation of interest from the Tax Agency
- Subdirectorate General for International Taxation.
A Spanish company plans to hire an Austrian orchestra to give concerts in three Spanish cities, either directly or through a British agency that would issue the invoice. The question is whether, in either case, the Spanish company is obliged to withhold tax on the payments made, in accordance with non-resident income tax regulations and the double taxation treaties signed by Spain with Austria and the United Kingdom.
Binding consultation of the Directorate General of Taxes no. V0020-25. [+Info]
Barcelona, 16th of June 2025.
