Informative news
Regional
- Two out of every three contracts awarded by the Regional Government include social clauses that promote equality, inclusion and sustainability. [+Info]
In 2024, the Catalan Administration and the regional public sector recorded the highest number and value of contracts with social clauses since records began. This progress reinforces the institutional commitment to more inclusive, equitable and sustainable public procurement.
- The Catalan Government is reducing the payment period to suppliers compared to 2024, and this June it is below 30 days for the eighth month running. [+Info]
National
- Tax returns and self-assessments with a filing deadline in September 2025. [+Info]
- August number of the magazine ‘Actualidad Fiscal y Económica’ (Tax and Economic News) by Morera Asesores y Auditores. [+Info]
- New developments in Personal Income Tax (IRPF). [+Info]
International
- EFRAG (European Financial Reporting Advisory Group) publishes a feedback statement on specific improvements proposed by the IASB in its exposure draft on Provisions, Contingent Liabilities and Contingent Assets. [+Info]
- Update to the EFRAG Approval Status Report to reflect amendments to IFRS 19 (International Financial Reporting Standards) Subsidiaries not subject to public accountability: Disclosure requirements. [+Info]
- The IASB’s July’s 2025 update summarising the International Accounting Standards Board meeting and its latest podcast is now available. [+Info]
- The IASB (International Accounting Standards Board) issues amendments to IFRS 19 to complete its planned update work on the Standard. [+Info]
CNMV Communications
- The CNMV (National Securities Market Commission) highlights a high level of rectification by entities in favour of investors following its intervention in 2024. [+Info]
The 2024 Report on Complaints and Enquiries reveals that, following the intervention of the National Securities Market Commission (CNMV), financial institutions rectified their actions in a large number of cases, benefiting investors.
Queries of interest to the Tax Agency
- Deputy Directorate-General for Personal Income Tax.
The enquirer, a natural person, has recently obtained authorisation to reside and work in Spain. He plans to continue his professional activity as a psychotherapist and counsellor in Spain, providing his services to a portfolio of clients located in the United Kingdom via videoconference. In this context, they ask whether these services are subject to Value Added Tax (VAT) and, if so, whether the provisions of Article 69.2(d) and the exemption provided for in Article 20.1(3) of the Tax Law are applicable.
Binding consultation of the Directorate-General for Taxation No. V0068-25. [+Info]
Barcelona, 3rd of September 2025.
