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VAT exemption for self-employed and SMEs as of 2025
From 2025 you could be exempt from paying VAT for the self-employed and SMEs with a turnover of less than 85,000 euros per year. In this article we tell you how it works and what new features will apply from 2025.
New reporting obligations on cryptocurrencies
Cryptocurrencies are evolving at great speed and in order to have greater control over this type of asset and avoid tax fraud, last July three new information forms relating to transactions with virtual currencies were approved. These forms will have to be used for returns to be filed in 2024.
Cases not considered work accidents by judges
The General Social Security Act (LGSS), which states in paragraph 1 that: An accident at work means any bodily injury suffered by the worker on the occasion or as a result of work performed by him or her as an employee.
Will the earnest money be forfeited if financing for the purchase is not secured?
In an earnest money contract, if the buyer does not obtain mortgage financing, repayment depends on the agreement. A recent ruling highlights that if sellers ask for an unviable loan, they are not repaid. In Catalonia, the buyer can withdraw if financing is denied, with certain terms. Each case is unique and advice is key.