News updates
Autonomous
- The Generalitat and the Spanish Government adopt different agreements on tax management, investments and financing of the Mossos. [+Info]
National
- Tax returns and settlements with a filing deadline of March 2025. [+Info]
- VAT rate applicable to bread. [+Info]
- Issuance of the INTRASTAT sanctioning procedure regulation. [+Info]
This regulation aims to lay down rules on specific aspects of the sanctioning procedure, including: the competent authorities, the time limit for the resolution, the applicable reductions, and the criteria for the graduation of sanctions imposed for infringements arising from non-compliance with obligations relating to statistics on international trade in goods in the Union (INTRASTAT).
- Holding companies from a tax perspective. [+Info]
Nowadays, holding companies play a fundamental role in business management. In a globalised environment with increasingly diverse markets, these structures facilitate more efficient organisation and greater adaptability to the challenges of the modern world.
- Listing regularisation: Does it also apply to directors? [+Info]
- Filing of accounts: Key to transparency and sanctioning regime. [+Info]
International
- EFRAG (European Financial Reporting Advisory Group) publishes a feedback statement on the IASB’s proposed amendments to IFRS 19 on disclosures for non-publicly accountable subsidiaries. [+Info]
- The IASB (International Accounting Standards Board) introduces a key update to the International Financial Reporting Standard (IFRS) for SMEs, improving clarity and alignment with international standards. [+Info]
- The papers for March’s 2025 meetings of the IFRS Interpretations Committee and the Capital Markets Advisory Committee are now available. [+Info]
CNMV Communications
- The CNMV (Comisión Nacional del Mercado de Valores) publishes the results of its review on the obligation of entities to assess their risks in the prevention of money laundering. [+Info]
Banco de España press releases
- Eurosystem financing (January 2025). [+Info]
- The IMF: Pillar of the global financial system in the face of the challenges of multilateralism. [+Info]
- Economic Bulletin: 2025/T1 Article 04. Exposure of the Spanish economy and banking system to material third countries. [+Info]
Barcelona, 13th of March 2025.
