Informative news
Autonomous
- New line of subsidised loans of 50 million euros to promote social facilities. [+Info]
The Department of Social Rights and Inclusion, together with the Catalan Institute of Finance (ICF), has opened a line of financing aimed at projects for the purchase, construction, rehabilitation or regulatory adaptation of facilities aimed at social care in Catalonia, such as residences, day centres and housing with assisted services.
National
- Form 233. Modifications in the information return for expenses in nurseries or authorised child education centres. [Info]
- The Supreme Court establishes that, if the expiry of a limited verification procedure is not expressly declared, a subsequent inspection cannot be validly initiated. [+Info]
The absence of an express declaration of expiry in a limited verification procedure on a specific tax concept and period prevents the valid initiation of a subsequent inspection on the same.
- The Directorate General of Taxes (DGT) clarifies whether a common-law couple with a child in common can opt for joint taxation in the Personal Income Tax (IRPF). [+Info]
International
- EFRAG (European Financial Reporting Advisory Group) extends the deadline for its public consultation on the simplification of the European Sustainability Reporting Standards (ESRS), within the framework of the European Commission’s mandate. [+Info]
- EFRAG approval status report update. [+Info]
- The IASB’s June 2025 update and corresponding podcast are now available. [+Info]
CNMV Communications
- The National Stock Market Commission (CNMV) gives green light to BME Easy Access, a new way to go public. [+Info]
The Board of the CNMV has given green light to the regulatory adjustments necessary to launch BME Easy Access, a new way of listing on the market. This new method offers companies a more agile and simplified procedure with less exposure to risk in their IPO process.
Tax Agency queries of interest
- Subdirectorate General for Personal Income Tax.
An individual is planning to acquire an undeveloped urban property of 1,000 square metres from a commercial entity engaged in real estate activity. According to the applicant, the land does not derive from a segregation or from an urban development project carried out by her. She asks what the tax treatment of this operation would be for Value Added Tax (VAT) purposes.
Binding consultation of the Directorate General of Taxes no. V0062-25. [+Info]
Barcelona, 16th of July 2025.
