The Sale of Essential Assets Without Shareholder Approval: New Guidance from the Spanish Supreme Court
The Spanish Supreme Court Judgment No. 881/2026, dated 9 June 2026, addresses an issue that has long generated uncertainty in corporate law: what happens when
Corporate Income Tax 2025: the opportunities many companies overlook.
As of 1 July, the 2025 Corporate Income Tax filing season is officially underway. This year brings several noteworthy developments, including the gradual reduction of tax rates for certain SMEs, new
Key Points of a Regulation Redefining Holiday Rentals in the Archipielago.
The entry into force of Law 6/2025, of 10 December, on the Sustainable Regulation of the Tourist Use of Residential Properties marks a turning point in the regulation of
The Supreme Court has issued two recent rulings (October 29 and November 3) that represent a significant change in the interpretation of the Wealth Tax (WT). Until now, administrative doctrine prevented non-resident taxpayers from benefiting from the cap on the
At CABRERA RODRÍGUEZ ETL GLOBAL, we believe that sustainability is not an isolated goal, but a journey taken with conviction, responsibility, and consistency. That’s why we are pleased to share that we have completed our first Communication on Progress (CoP)
On July 22, 2025, the Spanish Congress of Deputies approved a bill amending Law 19/1994, of July 6, which regulates the Economic and Fiscal Regime of the Canary Islands (REF). This reform introduces a significant change: the possibility of applying
Is the Cadastral Reference Value at Risk as the Taxable Base in ITP-AJD?
Last Monday, the Constitutional Court (TC) agreed to admit for consideration the question of unconstitutionality no. 3631-2025, raised by the Administrative Chamber of the High Court of
Lawyers and MASC (Spanish acronym for Appropriate Dispute Resolution methods)
When facing a legal issue—whether due to a claim of liability or the need to assert a right—our first instinct is often to turn to the courts. In some
Starting July 1, 2025, the Single Rental Registry and the Digital One-Stop Shop will officially come into effect, in accordance with Royal Decree 1312/2024 of December 23 and Regulation (EU) 2024/1028.
The main objective of this regulation is to govern
Santa Cruz de Tenerife, March 31, 2025.
CABRERA RODRÍGUEZ ETL GLOBAL strengthens its position in the tax and legal advisory sector with the integration of PRACAN ASESORES. This strategic move not only expands the team but also enhances its specialization
