News
Tax, Accounting and Labor Updates for Companies Operating in Spain
In this space, we share relevant news on accounting, tax and labor matters, as well as regulatory developments that affect companies doing business in Spain.
We also cover key international aspects for companies with foreign shareholders, cross-border structures, intra-EU transactions or corporate groups based outside of Spain.
Our commitment is to select what truly matters: what directly impacts your business decisions.
31/08/2026
Accounting
Revenue Recognition in Software and Service Contracts: New ICAC Guidance
New ICAC guidance examines revenue recognition for software licences and service contracts, including the distinction between principal and agent and its implications for Spanish companies and international groups.
15/08/2026
Management
B2B E-Invoicing in Spain: What Businesses Need to Know | CLaberge
The introduction of mandatory electronic invoicing between businesses and professionals represents one of the most significant changes to Spanish companies’ administrative processes in recent years. However, treating it merely as another compliance requirement would mean overlooking much of its potential. Royal Decree 238/2026 develops Spain’s new B2B electronic invoicing system, under which businesses will be […]
06/08/2026
Labor
Spanish Social Security Reporting Rules Change from August 2026
New Spanish Social Security rules extend the deadline for reporting employee deregistrations and require employers to provide occupation codes for their existing workforce.
25/07/2026
Labor
Spain Prepares New Pay Transparency Rules for Employers
Spain is preparing additional pay transparency rules following the adoption of EU Directive 2023/970. The changes will affect recruitment, salary-setting policies, employee information rights and the reporting of pay differences. The Spanish Ministry of Labor and Social Economy conducted a public consultation between April 24 and May 8, 2026 on a proposed Royal Decree intended […]
23/01/2026
Labor
Trends and warnings in labor matters: preventive management and regulatory adaptation
La gestión laboral sigue siendo una de las áreas más sensibles para las empresas, tanto por su impacto económico como por los riesgos asociados al incumplimiento. En 2026, se prevé un refuerzo de las inspecciones centradas en control horario, encadenamiento de contratos temporales y condiciones de teletrabajo. Estos frentes requieren atención continua y documentación sólida. […]
23/01/2026
Tax
Withholding tax and dividends to non-resident shareholders: criteria 2026
En el contexto actual de globalización empresarial, muchas sociedades españolas cuentan con socios no residentes que participan en el capital social y perciben dividendos. Esta situación plantea implicaciones fiscales relevantes, en particular en cuanto a la aplicación de retenciones en origen. La normativa española establece que, como regla general, los dividendos distribuidos a no residentes […]
23/01/2026
Accounting
Strategic business assessment: keys to growing wisely in 2026
La toma de decisiones empresariales en un entorno cambiante requiere cada vez más una base analítica y rigurosa. Ya no basta con la intuición o la experiencia acumulada: evaluar bien una empresa, un proyecto o una reestructuración es una herramienta de gestión indispensable. En el caso de pequeñas y medianas empresas, la evaluación estratégica suele […]
23/01/2026
Accounting
Practical criteria for accounting closure: key aspects and common mistakes
El cierre contable es uno de los hitos más relevantes del ejercicio económico. A pesar de su recurrencia anual, sigue generando dudas, retrasos y errores que pueden tener implicaciones fiscales, societarias y reputacionales para la empresa. Uno de los errores más habituales es la falta de homogeneidad en los criterios aplicados durante el año. La […]