Publications
The Importance of Good Accounting to Understand Your Business Performance
1. Introduction
Good accounting is a cornerstone of any business, regardless of size or sector. Accurate and timely accounting information allows entrepreneurs to know the true financial situation of their business, make informed decisions, comply with legal and tax obligations, and plan strategically for the future.
Other types of Visa for Entrepreneurs
Without prejudice to the above, it should be noted that, in addition to the general cases of residence permits (i.e. temporary non-profit residence, residence for family reunification, residence for nationals of a Member State of the European Union, ...), the Entrepreneurs Act itself provides for other types of permits of a similar nature. Thus, there are currently the following options:
What are the differences between a simplified invoice and an ordinary invoice?
The invoice is traditionally defined as an official document that serves as a record of commercial transactions, whether they are the sale or purchase of products or the provision of services.
What is an electronic invoice and when is it mandatory?
An electronic invoice is a digital document that meets the same legal requirements as a paper invoice, but is issued and received in electronic format. To be considered valid, it must guarantee the authenticity of its origin and the integrity of its content, which is achieved through the use of advanced electronic signatures or electronic data interchange (EDI) systems.
Housing Stressed Zones in Spain: 2025 Update
What are stressed housing market areas?
Stressed residential market areas are those areas where there is particular difficulty in accessing housing in affordable conditions. Law 12/2023, of 24 May, on the right to housing, establishes the criteria for their declaration and regulates the measures that can be applied in them to limit the impact of real estate speculation and guarantee access to housing.
New Regulation of Artificial Intelligence in the European Union
Why is the EU regulating Artificial Intelligence?
The rise of Artificial Intelligence (AI) has brought enormous benefits, but also significant risks in fundamental rights, privacy and employment. To address these challenges, the European Union has proposed the Artificial Intelligence Act (AI Act), with the aim of regulating its use and ensuring that it is safe and ethical.
Penal Code Reform Strengthens Penalties Against Tax Fraud
The Government approved in January 2025 a new reform of the Penal Code that toughens penalties for the crimes of tax fraud, money laundering and corruption in the public and private spheres. The measure, which will enter into force next month, aims to strengthen the fight against tax evasion and improve transparency in resource management.
Digital Wills and Internet Asset Rights
What is a digital will?
A digital will is a legal document that allows a person to determine what will happen to their digital assets after their death. In the digital age, it is increasingly common for citizens to own online assets, such as digital bank accounts, social media, cryptocurrencies and other virtual assets, creating a need to regulate their post-mortem management.
Implementation of the Digital Services Act in 2025: Impact on Users and Businesses
As of 1 June 2025, the Digital Services Law (DSL), approved by the European Union in 2022, will be fully implemented, imposing greater responsibilities on online platforms to ensure security and transparency in the digital environment. This regulation aims to protect users from illegal content and to improve the supervision of the recommendation algorithms used by large technology companies.
