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The Catalonia Accessibility Code, regulated by Decree 209/2023 of 28 November, implements Law 13/2014 on accessibility and establishes the technical requirements that buildings, public spaces and homes must meet throughout Catalonia.

This regulation does not only affect new construction. It also directly affects renovations, refurbishments and existing buildings, especially in homeowners' associations and residential buildings.

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.

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).

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".

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.

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.

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.