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Together, we achieve goals. 
What's your today?

    17 results
    • News and articles (33)
    • Legislative news (5)
    • People (12)

    News and articles

    Cryptocurrency taxation

    Cryptocurrency Taxation. In recent years, investment in cryptocurrencies has gained popularity among investors. Well-known coins such as Bitcoin, Ethereum, Xrp, or Dogecoin have shifted from being an unknown aspect of society to being assets for both small and large investments with the objective of being able to get a return on investment.

    Pol Martí i Salgado
    Pol Martí i Salgado
    Tax Advisor
    Cryptocurrencies
    04 Sep, 2023 — 3 min
     Cryptocurrency taxation

    Changing the use of commercial premises to residential: steps and practical recommendations

    It is increasingly common for owners of commercial premises who are having difficulty renting them out to consider converting them into residential properties. This transformation can lead to a better return on investment and adaptation to current demand in the property market. However, the process requires compliance with a series of urban planning, technical and legal requirements that should be understood before beginning.

    Jaume Raventós i Jané
    Jaume Raventós i Jané
    Tax and Accounting Advisor
    Asset management
    27 Oct, 2025 — 4 min
    Changing the use of commercial premises to residential: steps and practical recommendations

    How are Christmas lottery prizes taxed?

    Every year on December 22nd, the Christmas lottery is celebrated, which is subject to personal income tax (IRPF) at a fixed rate of 20%. This same tax rate is applied to prizes from the ONCE, the Red Cross, and certain regional lotteries.

    Gerard Blanch i Llorens
    Gerard Blanch i Llorens
    Accounting and Financial Advisor
    Taxation
    22 Dec, 2023 — 3 min
    How are Christmas lottery prizes taxed?

    Mergers and acquisitions: growing safely in 2026

    With the start of 2026, many companies are taking advantage of the moment to review strategies and make decisions that will shape their future.

    Among these decisions, mergers and acquisitions (M&A) are no longer an option exclusively for large corporations, but have also become a lever for growth for small and medium-sized enterprises in the region seeking to consolidate their competitiveness.

    Xavier Llopart i Duarte
    Xavier Llopart i Duarte
    Director of Grup Carles Immobiliaris
    Mergers
    02 Jan, 2026 — 1 min
    Mergers and acquisitions: growing safely in 2026

    Announced the IRPF/IVA Modules Project for 2024

    We are pleased to inform you that the Ministry of Finance and Public Function has published the text of the project Order that will develop, for the upcoming year 2024, the objective estimation method for the Personal Income Tax (IRPF) and the simplified special regime for the Value Added Tax (IVA), known as the "Ordre de Mòduls".

    Òscar Llordés i Baliu
    Òscar Llordés i Baliu
    Tax Advisor
    Taxation
    05 Dec, 2023 — 3 min
    Announced the IRPF/IVA Modules Project for 2024

    Buying a business or shares? The decision that could change your investment

    Acquiring a business is a highly strategic move. There are two main ways to do this: buying the business or production unit directly, or acquiring shares in a company. Each option has different legal, economic, and tax implications that must be assessed before closing the deal.

    Anna Casquet i Palau
    Anna Casquet i Palau
    Lawyer specialist in Commercial Law
    Legal
    02 Feb, 2026
    Buying a business or shares? The decision that could change your investment

    Deductions not applied in income tax: avoid losing incentives

    Many companies are unaware that they may be missing out on significant tax deductions simply because they have forgotten to apply them. Until recently, when this happened, the solution was clear: either rectify the tax return or apply the deduction in a subsequent financial year. However, since 24 June 2022, the regulations have changed, and this may directly affect your tax planning.

    Jordi Armengol i Valls
    Jordi Armengol i Valls
    Director of the Tax and Accounting Area
    Taxation
    18 Jan, 2026 — 2 min
    Deductions not applied in income tax: avoid losing incentives

    Second homes and property tax: how to know if you may be subject to a surcharge

    Xavier Llopart i Duarte
    Xavier Llopart i Duarte
    Director of Grup Carles Immobiliaris
    Real estate
    19 Oct, 2025
    Second homes and property tax: how to know if you may be subject to a surcharge
    See more

    Legislative news

    02 Jan 2024

    Amendments to the VAT Regulation, the Excise Duty Regulation and the Regulation on mutual agreement procedures in the field of direct taxation

    Royal Decree 11/71/2023 of 27 December.

    In the law
    04 Feb 2026

    RDL 2/2026: Urgent measures on social vulnerability and tax matters

    RDL 2/2026 of 3th February introduces urgent measures to protect people in situations of social vulnerability, address tax issues, and manage resources of territorial financing systems.

    In the law
    04 Jan 2026

    RDL 16/2025: Social, Tax, and Social Security Measures

    Royal Decree-Law 16/2025, of 23 December, extending certain measures to address situations of social vulnerability and adopting urgent measures in tax and Social Security matters.

    This Royal Decree-Law extends various measures aimed at addressing situations of social vulnerability, with the goal of protecting the groups most affected by the current economic context. It also introduces urgent measures in tax and Social Security matters, aimed at ensuring system stability and support for individuals and businesses. The regulation maintains and adapts existing social protection instruments and introduces temporary fiscal adjustments.

    In the law
    04 Apr 2025

    RD 254/2025: Extension of the deadline for adapting the systems to the new electronic invoicing regulations.

    Royal Decree 254/2025 extends the deadline for entrepreneurs and professionals to adapt their IT systems to the requirements of the new electronic invoicing regulations. This measure seeks to facilitate progressive compliance with the obligations.

    In the law
    11 Dec 2023

    New Veri*Factu Regulation

    Royal Decree 1007/2023: Approval of the Regulation that establishes the requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of invoicing record formats.

    In the law

    People

    Núria Aguilera i Bufí

    Tax, Accounting, and Labour Advisor
    nuria.aguilera@grupcarles.com93 885 28 00
      View profile
      Núria Aguilera i Bufí

      Núria Pou i Serrat

      Tax advisor and accountant
      nuria.pou@grupcarles.com93 885 28 00
        View profile
        Núria Pou i Serrat

        Jaume Carles i Freixas

        Partner and Tax Advisor
        jaume.carles@grupcarles.com93 801 72 27
          View profile
          Jaume Carles i Freixas

          Mireia Llacuna Batuecas

          Tax advisor and accountant
          mireia.llacuna@grupcarles.com93 801 72 23
            View profile
            Mireia Llacuna Batuecas

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