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

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.

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.

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.

Royal Decree-Law 5/2023 of June 28 has introduced significant changes in the area of labor leave, expanding the rights of reconciliation and ensuring equality of treatment and opportunities between men and women at work. These updates have been the necessary response to the European Directive 2019/1158, which aims to balance the family and professional life of parents and caregivers.

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.

The deadline for submitting the main environmental declarations relating to activities in 2025 is 31 March. These are a set of administrative obligations that apply to industrial companies, waste management operators and other activities with an environmental impact.

Many companies and self-employed individuals pay the Economic Activities Tax (IAE) each year without checking whether they still meet the exemption requirements or whether the factors determining the tax liability have changed.