The 2025 Income Tax Campaign begins on April 8 and will end on June 30, 2026. In today’s globalized environment, it is increasingly common to find individuals relocating to Spain (inbound expatriates) or moving abroad (outbound expatriates), generally for work-related reasons. It is also common to encounter individuals who, while being tax residents in Spain,

Priority sectors, market access and investment commitments shaping the regulatory and business framework for the next five years. China’s 15th Five-Year Plan, approved on 12 March 2026 and running through 2030, sets the country’s economic, sectoral and regulatory priorities for the next five years. For Spanish companies with operations or expansion plans in China, the

In a business environment where innovation, brands and other intangible assets are becoming increasingly strategic, protecting intellectual property has become a key issue for companies undergoing international expansion. In Venezuela, the registration of trademarks, patents, industrial designs and other industrial property rights is managed by the Autonomous Intellectual Property Service (SAPI), the public authority responsible

On January 1, 2026, the European Union’s Carbon Border Adjustment Mechanism (CBAM) officially entered its definitive phase. This marks the end of the transitional period and the beginning of financial obligations for importing companies. Which products are affected? The regulation applies to the importation of carbon-intensive goods: cement, iron and steel, aluminium, fertilisers, electricity, and