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According to VAT regulations, a corrective invoice must be issued in cases where the original invoice does not meet some of the requirements established as mandatory in the regulation governing invoicing obligations. It is also mandatory in cases where the charged VAT rates have been incorrectly determined or when circumstances occur that lead to the modification of the taxable base (return of containers or packaging, discounts, cancellation of operations, alteration in prices or provisional prices, non-payments).

The collaboration between the two entities is born with a spirit of cooperation to activate labour inclusion in a context of crisis.

The Self-Employment Program promotes entrepreneurship projects through the Specialized Insertion Service.

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.

Ensuring that an industrial facility complies with all current regulations is not just an administrative matter. It is a strategic decision that directly impacts the safety, operational continuity and viability of the project.

Whether it is a new implementation, an expansion or a regularisation, ensuring regulatory compliance from the outset avoids penalties, unexpected inspections and unforeseen costs.

Royal Decree-Law 3/2026, of February 3, approved by the Spanish Government, establishes the official revaluation of public pensions for 2026 and introduces a set of urgent measures in the area of Social Security. This decree consolidates many of the new developments that we already outlined in our January 11 article “Pensions and contributions 2026: main changes,” with definitive details on contribution rates, maximum and minimum bases, and special assistance for workers and companies.

When a company has an unpaid debt, it often recovers the VAT charged and records a tax-deductible impairment in corporation tax.