Informative news
Autonomous
- The Generalitat shortens the payment time to suppliers in January, keeping it below 30 days for the third month in a row. [+Info] [+Info
- The Government modifies the regulations on the register of tendering companies and contracts. [+Info]
The Government of Catalonia implements the Public Procurement Services Platform and the ‘Digital Envelope’ to modernise and make public procurement more transparent, allowing secure and accessible electronic tenders.
National
- Income Tax and Wealth Tax declaration forms for the tax year 2024. [+Info]
- The Tax Agency intensifies the auditing of individuals whose indications of wealth are inconsistent with declared income and assets. [+Info]
The Tax Agency will strengthen the investigation, wealth analysis and verification of individuals whose external signs of wealth do not match their declared income and assets. This priority strategy is included in the general guidelines of the Tax Control Plan 2025, published in the Official State Gazette (BOE). In addition, a progressive intensification is planned, starting this year, of the control of the most complex tax contingencies and those related to large companies, tax groups and significant wealth.
- The Tax Agency launches an operation in nine Autonomous Communities (CCAA) to dismantle a tax fraud network in the packaging sector. [+Info]
- TEAC Resolution that unifies criteria and clarifies who can opt for joint taxation in cases of shared custody. [+Info]
International
- CDP (Independent Global Environmental Disclosure System) and EFRAG (European Financial Reporting Advisory Group) publish a correspondence map, a document linking the questions of the CDP questionnaire with the requirements of the E1 Sustainability Reporting Standard. [+Info]
- EFRAG analyses and publishes its assessment of the IASB (International Accounting Standards Board) proposal on climate risks and uncertainties. [+Info]
- The agenda and documents for March’s 2025 International Accounting Standards Board meeting are now available. [+Info]
- The IASB publishes a significant update to the IFRS (International Financial Reporting Standards) Accounting Standard for SMEs, introducing improvements to financial reporting and accounting application for small and medium-sized enterprises. [+Info]
Tax Agency consultation of interest
- Subdirectorate General for Personal Income Taxes
The consulting company is a start-up in the field of software-as-a-service solutions. Its business model is based on facilitating its clients to identify suitable candidates for their vacancies through a system of financial incentives. These rewards are given both to users who provide recommended candidates together with a reference letter and to those who help disseminate job vacancies. It should be noted that these users are mostly individuals and do not have a self-employed relationship with the company. The consultation focuses on whether these rewards are subject to VAT and personal income tax withholding.
Binding consultation of the Directorate General of Taxes no. V1840-24. [+Info]
Barcelona, 25 March 2025.
