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20 Jul 2023

Hisenda increases the exemption for mileage expenses in the IRPF

The BOE of July 17 published Order HFP/792/2023 revising the amount of per diems and allowances for travel expenses in the IRPF, applicable from July 17, 2023.

19 Jul 2023

The key aspects of the new regime for structural changes in commercial companies (transformation, merger, spin-off, and transfer of assets and liabilities)

The Royal Decree-Law 5/2023, of June 28, with effects from July 29, approves a new comprehensive regime for structural changes in commercial companies, both domestic and cross-border.