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TJUE ruling on mortgages, changes in Organic Law 1/2025, Golden Visa, and creation of AAI: Discover their impact on businesses.

IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice. This article discusses accounting after the acquisition date.

IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice. This article discusses accounting after the acquisition date.

This article discusses how goodwill, or a gain from a bargain purchase is initially recognised and measured under IFRS 3, which represents the final step of applying the acquisition method.

This article discusses how goodwill, or a gain from a bargain purchase is initially recognised and measured under IFRS 3, which represents the final step of applying the acquisition method.

The draft bill reduces the workweek to 37.5 hours without pay cuts, strengthens penalties, and updates the minimum wage.Discover the key changes and impact

Urgent measures of Royal Decree-Law 1/2025: changes in pensions, contribution bases, ERTEs, and public aid. Check the details in our downloadable PDF.

This publication summarises the updates to IFRS Accounting Standards made in the last 12 months, including amendments and new Standards that have been issued.

This publication summarises the updates to IFRS Accounting Standards made in the last 12 months, including amendments and new Standards that have been issued.

Key changes in labor rights and taxation after Organic Law 1/2025: non-payment of wages, null and void dismissals and tax exemptions on severance payments.

Spain urged to revise unfair dismissal compensation system; plus key rulings on remuneration registers and dismissal defense strategies.

The Mbappé Law offers tax incentives, but involves risks such as the ‘exit tax’ and effects on social security. Good tax advice is key.