The General Directorate resolves whether a preventive annotation of prohibition to dispose ordered by the Tax Authority, subsequent to the mortgage, can prevent registration of the adjudication to the buyer at auction. T...
Adjudicatees in mortgage auctions, mortgage creditors and debtors with tax charges
A court orders registration in the Property Register of a property adjudicated in judicial auction, although appeals on interest are pending. The finality of the adjudication decree is sufficient for registration.
Adjudicatees in judicial auctions, property registrars and judgment creditors in ordinary execution proceedings
The General Directorate resolves an appeal regarding the re-registration of an industrial building in favor of the seller following the buyer's non-payment. It analyzes whether it is necessary to deposit the amounts coll...
Sellers and buyers of real estate with resolutory condition and deferred payment
The General Directorate rejects canceling three inactive companies with revoked CIF by private request. The law requires public deed or court ruling to dissolve and extinguish companies.
Administrators and partners of inactive commercial companies with revoked CIF or unfiled accounts
Errors in the European regulations governing VAT are corrected. These technical adjustments affect the official text of Directive 2006/112/CE.
Companies, self-employed workers and tax advisors applying VAT in European operations
Errors in Directive 2008/8/CE are corrected, which modified VAT rules for services in the EU. It affects the rules for tax location of services between countries.
Companies and self-employed individuals that provide or receive services in other EU countries
The EU Council updates import quotas with reduced or zero tariffs for certain agricultural and industrial products. This facilitates access to raw materials and specific products to the European market under advantageous...
Companies importing agricultural and industrial products operating in the EU
The Treasury publishes the interest rates used to fiscally classify financial assets with mixed returns during the third quarter of 2026. These rates affect the calculation of IRPF and Corporate Income Tax.
Investors, financial entities and companies issuing financial assets with mixed returns
The Ministry of Economy and the College of Registrars agree to share detailed data on insolvency proceedings for economic analysis. The data will be confidential and used only for economic policy studies.
Ministry of Economy, College of Registrars and companies in insolvency proceedings
The international regulation governing how CO2 emissions and fuel or electric energy consumption are measured in cars and light commercial vehicles through the WLTP cycle is updated.
Vehicle manufacturers, importers, type-approval authorities and EU technical authorities