December 2025
Corporate and Personal Taxation
Legal Observatory: The Supreme Court enforces the duty of full regularization in VAT limited reviews, requiring refund of unduly charged input tax
December 2025
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Corporate and Personal Taxation
Legal Observatory: The Supreme Court rules that subsidiarity requires prior inquiry into possible solidary liability when reasonable evidence exist
December 2025
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November 2025
Equipo Económico (Ee)’s Chart of the Month: Financial volatility is set to rise further in 2026 amid the current wave of digital economy investments and a shifting global order with growing impact on the real economy.
November 2025
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Corporate and Personal Taxation
Legal Observatory: The Supreme Court clarifies that judicial bodies must strengthen the reasoning when denying the suspension of a debt that had been suspended in the administrative stage by means of a guarantee.
November 2025
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October 2025
Fiscalidad Empresarial y Patrimonial
Legal Observatory: The Supreme Court limits the repetition of assessments. The Administration cannot issue a third act after the second has been annulled.
October 2025
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September 2025
Forecasts for the Spanish economy 2025 and 2026
September 2025
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