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What happens if an unpaid debt is collected? VAT and corporation tax
When a company has an unpaid debt, it often recovers the VAT charged and records a tax-deductible impairment in corporation tax.
The Supreme Court extends the maternity deduction for childcare expenses to nurseries
In a ruling on 8 January, which unifies criteria, the Supreme Court has decided to extend the deduction for maternity in the Personal Income Tax (IRPF) to the costs of childcare.
What is the deadline for the return of the deposit in the rental of a property?
The Law on Urban Leases (LAU) does not establish a specific deadline for returning the deposit at the end of a lease and only states that, after one month from the delivery of the keys, if the corresponding amount is not returned, interest will start to be applied.
The second chance mechanism: another future without debt is possible
Yes, debts are not for life; debts can be canceled, and a fresh start can be made.
The second chance has been in force since 2013 for individual entrepreneurs and since 2015 for any non-entrepreneurial individual. It may not be, from a technical point of view, and in my opinion, the best possible second chance law, but it is a law that allows for the exoneration of debts, and that is what is important. The law must be useful and functional, and for this reason, it must be utilized so that thousands of over-indebted, insolvent individuals can achieve the exoneration of their debts and start again as active members of society.
Corporate delinquency in Spain: key data and trends
During 2025, corporate delinquency in Spain remained at similar levels to the previous year. According to the study on credit risk management in Spain carried out by Crédito y Caución and Iberinform, between 22% and 26% of companies have recorded significant defaults.
The digital euro: benefits and risks for citizens
Insolvency proceedings and the Second Chance Law: what they are and how they can help you
Insolvency law is the branch of law that regulates situations of insolvency, both for legal entities (companies) and individuals. Its objective is to manage debts in an orderly manner and offer solutions so that companies and individuals can overcome a critical economic situation.
Initial and periodic environmental controls in Catalonia: what your company needs to know
In Catalonia, Law 20/2009 on environmental prevention and control of activities establishes the legal regime applicable to activities with an environmental impact, differentiating them according to their potential impact and regulating the controls necessary to ensure compliance.
Legislative news
Entry into force of Organic Law 1/2025 on efficiency measures for the Public Ministry of Justice.
Organic Law 1/2025, published on 3 January 2025, introduces reforms to improve the efficiency of the public justice system. The main changes include the creation of the Courts of Instance, which replace the unipersonal courts with a collegiate structure, and the mandatory use of appropriate means of dispute resolution (ADR), such as mediation, prior to the initiation of judicial proceedings in civil and commercial matters. These measures aim to streamline the resolution of disputes and reduce the burden on the courts.
People
Anna Casquet i Palau
Ana Estrada Fernández-Hontoria
Judit Prats Turell
Eulàlia Closa i Ballús
Antoni Vilella i Sánchez
Raquel Pujabet Solanich
Jordi Pérez i del Ojo
Xavier Llopart i Duarte
Projects
Advisory and Inheritance Management for the Open Arms Foundation.
Assisting in Protecting Individual Privacy.
Facilitating the Management in the Sale and Purchase of Caravans.
Towards More Efficient Waste Management in Pont de Vilomara
Designing urban planning and engineering services for the non-woven fabric industry.
Diligent defense in a supplementary Inheritance Tax settlement.
Development and management of a civil works and facilities project for an industrial and office complex
Demonstrating our clients' legitimacy.
