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ZEC Canary Islands: registration window closes 31 December 2026. 4% CIT rate, €100,000 minimum investment in Gran Canaria/Tenerife and 5 job creation requirement explained.
Spain's energy sector in 2025: 170 GW installed capacity, 56% renewables coverage in 2024 generation, investment opportunities in PPAs and on-site solar, and CSRD ESRS E1 emissions reporting obligations for large energy consumers.
Comprehensive 2025 guide to payroll and Social Security for Spanish businesses: SMI compliance (€1,184/month), 37.5-hour workweek adaptation, Verifactu integration with payroll systems, and Social Security contribution bases.
Forensic accounting for corporate fraud detection: how it differs from audit, investigative techniques, ACFE's 5% revenue loss estimate and director liability under Spain's Penal Code Article 31 bis.
Spain's extraordinary levies on banks and energy companies: extended by Law 7/2024 for 2025, government plans to convert to permanent CIT surcharges for 2026. Filing via Form 795 (banks) or Form 797 (energy) in September 2026.
Spain Startup Law (Law 28/2022): 15% CIT rate for 4 years, 50% angel investor deduction up to €100,000, stock options simplification and ENISA emerging company recognition.
Spain's 2025 working hours reform cuts the legal maximum to 37.5 hours per week — the biggest change since 1980. What it means for contracts, payroll and time-tracking.
DAC8 (Directive 2023/2226) crypto automatic information exchange: CASPs must report EU-resident client transaction data from 2026, exchanged automatically between EU tax authorities via CRS/CARF framework.
Crossing 50 employees in Spain activates equality plan (Organic Law 3/2007), whistleblowing channel (Law 2/2023), works council and joint H&S committee obligations simultaneously.
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