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A living will, also known as an advance directive, is a legal tool that allows individuals to express their preferences regarding medical treatment when they are unable to do so personally, especially in cases of irreversible or terminal illness. Through this document, a representative can be designated to make decisions on behalf of the affected person.

At Grup Carles we consolidate the area of ​​Mergers and Acquisitions and become co-founders of IBER CF, a new international network of corporate finance, audit and legal advice.

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.

On 6 November 2024, Royal Decree Law 6/2024 was published in the BOE with effect from 7 November 2024. This regulation introduces several fiscal measures aimed at municipalities affected by the DANA between 28 October and 4 November 2024. In this article, we will detail the most relevant tax measures and analyse how they influence taxpayers, companies and specific sectors.

Complete this guide on Veri*factu and invoicing regulations with Part 1, where we answer questions about obligations, compatible programmes and managing errors or duplicates.

Effective debt collection management is crucial for all companies, especially under exceptional circumstances like the present, where cash flow becomes central to the survival of the business

Recent changes in tax deductions for housing rentals in the personal income tax (IRPF), effective with the new Housing Law 12/2023 from January 1, 2024, are detailed below:

Early planning for the generational succession of a family business is essential for achieving tax optimization and significant tax savings when inheriting shares of a family business or receiving them through donation.