News update
National
- Income derived from the transfer of energy saving rights under the Energy Saving Certificates (CAE) system. [+Info]
In order to respond to the query raised, it is first necessary to examine the legal framework governing Energy Saving Certificates (CAE) and their transfer. Article 69 of Law 18/2014 of the15th of October establishes the creation of the National Energy Efficiency Obligations System (SNOEE), in which the obligated parties are gas and electricity marketing companies, as well as wholesale operators of petroleum products and liquefied petroleum gases.
BOICAC Number 143 / October 2025-1
- Payment of exceptional remuneration to certain employees. [+Info]
The issue raised concerns the accounting treatment of various payments made by the consulting company: an extraordinary bonus for certain employees, additional variable remuneration for a senior manager, and compensation associated with the achievement of objectives set by shareholders, received by the chairman and the chief executive officer. The analysis focuses, in particular, on determining the moment of their accrual.
BOICAC Number 143 / October 2025-2
- Accounting treatment of the acquisition of own shares by a professional company from one of its partners. A non-competition clause is included. [+Info]
The query refers to a professional company that acquires 25% of the shares belonging to one of its partners, in a context of free transfer of shares. The acquisition price includes a non-competition clause with respect to a specific client portfolio, valid for three years.
BOICAC Number 143 / October 2025-3
- Value Added Tax (VAT) paid and not deductible on instalments corresponding to financial leasing contracts. [+Info]
The question raised focuses on determining whether the accounting treatment provided for in the Resolution of the 21st of January 1992 by the President of the Institute of Accounting and Auditing, relating to the valuation rules for intangible assets, continues to be applicable. Specifically, rule eight, referring to financial leases, provides in point 5 that the Value Added Tax corresponding to such transactions shall be recorded only for the amount accrued for tax purposes, without increasing the debt with the credit institution for the remaining part.
BOICAC Number 143 / October 2025-4
- Morera Asesores’ ‘Actualidad Fiscal y Económica’ magazine. [+Info]
- Tax returns and self-assessments with a filing deadline in November 2025. [+Info]
International
- Update from the International Sustainability Standards Board (ISSB) in October 2025 and availability of new informative podcasts. [+Info]
Barcelona, 10th of November 2025.
