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Modelo 347 guide: who must file, the 3,005.06 euro annual threshold per counterparty, excluded transactions, February deadline and how to correct errors with the AEAT.
Equality plan obligations in Spain: mandatory for companies with 50+ employees under Royal Decree 901/2020, REGCON registration, LISOS fines up to €225,018 and negotiation timeline.
New legal challenges at the intersection of data protection and AI: GDPR legal bases for training data, automated decisions under Article 22, DPIAs and EU AI Act obligations.
How to identify the correct collective agreement (convenio colectivo) for your Spanish company: sector vs company-level agreements, salary minimums and Labour Inspectorate risk.
Municipal capital gains tax (plusvalia municipal, IIVTNU): two calculation methods since the 2021 reform, how to challenge a loss situation and statutory filing deadlines.
Spain Housing Law 2023 (Law 12/2023) impact on real estate sector: large landlord definition (10+ properties), rent containment in stressed zones via IGC index, stressed zone declaration risk for investors, and SOCIMI valuation implications.
Complete guide to electronic invoicing in Spain: B2G obligations via FACe, B2B mandate under Crea y Crece Law (Law 18/2022), VERI*FACTU system and accepted formats.
Spain's Housing Law 2023 (Law 12/2023): large landlord designation (10+ properties), rent containment in stressed zones via IGC index, enhanced tenant eviction protections, and mandatory prior social services referral.
Complete guide to Spain's mandatory whistleblowing channel under Law 2/2023: 50-employee threshold, SII requirements, outsourcing options and sanctions up to 1 million euros.
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