News updates
Regional
- The Catalan Government takes action against 17 quick loan companies for irregularities in their marketing practices. [+Info]
- The number of start-ups in Catalonia reaches 2,403 in 2025, after growing by 5.2% year-on-year and setting a historic record. [+Info]
- The Catalan Government approves the Draft Law on fiscal, financial, administrative and public sector measures for 2026. [+Info]
National
- Taxpayer calendar for March 2026. [+Info]
- Morera Asesores & Auditores “Tax and Economic News magazine” for March 2026. [+Info]
- AEDAF (Spanish Association of Tax Advisors) publishes a statement on the Constitutional Court’s ruling on the cadastral reference value. [+Info]
- The Organisation and Systems Committee of AECA (Spanish Association of Accounting and Business Administration) publishes a document on the business model and corporate strategy. [+Info]
- Campaign for the mass revocation of powers of attorney. [+Info]
International
- The EFRAG (European Financial Reporting Advisory Group) issues a favourable opinion on the amendments to IAS (International Accounting Standards) 21. [+Info]
- Publication by EFRAG of a draft comment letter on the amendments proposed by the IASB (International Accounting Standards Board) to IAS 28 on the fair value option for investments in associates and joint ventures. [+Info]
- Proposed Risk Mitigation Accounting model. [+Info]
- IFRS 2025 accounting taxonomy to remain in force for 2026 reports. [+Info]
- IFRS publishes supporting materials for SMEs. [+Info]
Consultation of interest from the Tax Agency
- Sub-Directorate General for Financial Operations
The consultant is a retailer who sells goods remotely to end consumers located in various Member States of the European Union. As a result, they have decided to opt for the European One-Stop Shop (OSS) scheme in order to manage the Value Added Tax corresponding to these cross-border transactions. In this context, the question arises as to whether the special regime for the equivalence surcharge on Value Added Tax is compatible with the Union regime applicable to intra-Community distance sales.
Binding consultation from the Directorate-General for Taxation No. V0150-25. [+Info]
Barcelona, 10th of March 2026.
