Analysis

The Statistics on SMEs, both incorporated and non-corporate with the provisional data corresponding to 2024. This publication is the most detailed analysis available of this type of company, the most numerous in the business landscape.

The judgment of the European Court of Human Rights in the case of Latorre Atance v. Spain, decision of 18 December 2025 of Section 5, application no. 33818/22This represents the first contact of the Strasbourg Court with the liability of article 42.2 a) LGT, a central element in the fight against fraud and simulation to the detriment of public credit.

The revenue associated with lottery prizes has particularities that are not observed in other taxes. Their behavior depends not only on the regulations, but also on the collection habits themselves and the seasonality characteristic of these draws.

The latest Fiscal Barometer from the Institute for Fiscal Studies, published in June 2025, revealed that, despite the fact that in our society the idea that the Public Treasury plays a fundamental role in its maintenance is consolidated, with stable support over time of no less than 80%, 22% of the population believes that life would be better without taxes. This data is worrying, especially since the youngest segment of the population, aged 18 to 24, shows the greatest disaffection with the public sector, with almost a third of this group agreeing with that statement.

The new computer management model of the Economic-Administrative Courts (TEAs) and the Directorate General of Taxes (DGT) is described in the Resolution of January 13, 2021, of the State Secretariat for Finance (SEH).

Since the implementation of the Immediate Supply of Information (SII) system for VAT in mid-2017, the daily sales data it provides has become a key element in monitoring the economic situation within the overall context. economic information that the Tax Agency offers in this regard. They were a fundamental element in the darkest moments of the lockdown, when classic statistics could not offer answers, but also in the daily monitoring of week-by-week activity or in the analysis of specific episodes that required the existence of immediate data to understand what was happening. This happened, for example, with the transport strike, the DANA, or the blackout.

The intensification of the economic globalizationcombined with the accelerated development of Technological and digital solutions applied to the financial sector, has created an environment conducive to the emergence of new financial agents or intermediaries and payment methods.Within the framework of the European Union, regulatory initiatives aimed at harmonizing financial services have made it easier for payment entities and electronic money entities to operate in Spain, even from other Member States or third countries, under the freedom to provide services and without needing a physical structure in national territory. In Spain, this evolution has been accompanied by the consolidation of alternative payment instruments, such as payment accounts, cards in their various forms, and mobile phone-based systems, which have demonstrated remarkable efficiency in terms of speed, availability, and operational simplification of financial transactions.

The First Chamber of the Supreme Court recently issued Judgment 1485/2025, of October 24, which resolves a matter whose significance goes far beyond its specific object: the controversial inclusion of enforcement surcharges as claims against the estate when the corresponding tax credit is generated during the bankruptcy proceedings. The resolution brings clarity, coherence and a unified criterion to a matter that in recent years had experienced divergent interpretations in courts and provincial courts.

The publication at the end of June of the Statistics of Personal Income Tax filers is the starting point of a series of publications related to this declaration (in this entry The newsletter displays the entire constellation of statistics derived from this model).

On July 25, the deadline for filing annual corporate tax returns for the 2024 fiscal year ended for companies whose fiscal year coincides with the calendar year. More than 95% of all filers are in this situation, which would suggest that the figures known at this point would be sufficient to give an idea of what happened this year. However, the existence of some significant groups with other fiscal years and the irregularity of the series themselves prevents this. To get a complete picture of the fiscal year's results, we must wait almost a year, until all companies have filed their tax returns. This is the reason why in the statistics that have this statement as a source (among others, Consolidated annual accounts, Unconsolidated annual accounts and Statistics by items) only data referring to 2022 will be counted until next October.