Royal Decree-Law 15/2025, of 2 December, extending until 2027 the entry into force of Royal Decree 1007/2023, of 5 December, approving the Regulation establishing requirements to be adopted by computer or electronic systems and programmes supporting the entrepreneurs and professionals’ invoicing processes, and the standardisation of invoicing record formats.
Approval of the Order regulating the forms for communication, informative declaration and self-assessment of the Top-up Tax (Pillar 2) in Spain
On September 29, 2022, Law 18/2022 of 28 September on the creation and growth of companies was published in the Official State Gazette.
Royal Decree 1007/2023, of 5 December, approving the Regulation establishing requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of companies and professionals, and the standardisation of invoicing record formats.
On December 22, 2022, the Council Directive (EU) 2022/2523 of 15 December on ensuring an overall minimum level of taxation for multinational enterprise groups and large domestic groups in the Union was published in the Official Journal of the European Union.
On December 22, 2022, the Council Directive (EU) 2022/2523 of 15 December on ensuring an overall minimum level of taxation for multinational enterprise groups and large domestic groups in the Union was published in the Official Journal of the European Union.
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