Tomarial consolidates its boutique model and accelerates its growth through digitalization and specialization of the firm
Tomarial Abogados, Economistas y Consultores is growing without changing its business model. By 2025, the firm will maintain its client portfolio and expand it with new companies, leveraging digitalization, artificial intelligence, and increasingly specialized advice.
The end of VAT for the self-employed? Legal keys to a reform that could transform their tax situation
In recent weeks, the taxation of the self-employed has returned to the center of public debate following headlines announcing the supposed "end of VAT" for those with lower incomes. However, from a different perspective...
Evolution of absenteeism in Spain from 2022 to 2025
Absenteeism in Spain is becoming a major problem for companies; in the last four years, the number of employees on sick leave has steadily increased. What began as a post-pandemic adjustment has transformed into a...
VAT deduction on customer hospitality: the CJEU rules on Spanish regulations
The preliminary question raised by the Spanish Supreme Court (TS) regarding the deduction of VAT on expenses related to customer hospitality has now been resolved by the Court of Justice of the European Union (CJEU). The judgment, issued on March 12...
New retirement challenges: More flexible calculation
The new system for calculating the regulatory base for retirement pensions, approved by Royal Decree-Law 2/2023 of March 16, on urgent measures for the expansion of rights of..., will begin implementation on January 1, 2026.
