Spanish accounting of Phantom Shares plans

Spanish accounting of Phantom Shares plans

The Spanish Accounting and Audit Institute (ICAC), in its gazette no. 131 of September 2022, reminds us of the accounting treatment of the expenses derived from the remuneration plan for certain employees by a related entity. This is a plan that is established as a...
Spanish taxation that lies ahead in 2023

Spanish taxation that lies ahead in 2023

The Spanish Government has started working on a series of tax measures aimed at social justice and economic efficiency, which are expected to come into force over the next two years. According to the Spanish Finance Ministry, these are considered surgical measures to...