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Articles, guides and news about taxation for freelancers and SMEs

provisiones
pérdidas
IS

Provisions for Risks and Losses: Deduction in Corporate Tax

Complete guide on provisions for risks and losses: deduction in corporate tax for freelancers and SMEs in Spain. Everything about provisiones y pérdidas: obliga

Equipo Asesorix6 Mar 2026· 5 min
pilar 2
impuesto global
IS

Pillar 2 and Global Minimum Tax: Does It Affect SMEs?

Complete guide on pillar 2 and global minimum tax: does it affect smes? for freelancers and SMEs in Spain. Everything about pilar 2 y impuesto global: obligatio

Equipo Asesorix18 Nov 2025· 5 min
grupos empresas
IS
consolidación

Corporate Tax in Consolidated Company Groups

Complete guide on corporate tax in consolidated company groups for freelancers and SMEs in Spain. Everything about grupos empresas y IS: obligations, deductions

Equipo Asesorix3 Nov 2025· 5 min
I+D
deducción
IS

R&D&I Deduction in Corporate Tax

Complete guide on r&d&i deduction in corporate tax for freelancers and SMEs in Spain. Everything about I+D y deducción: obligations, deductions and practical ti

Equipo Asesorix21 Oct 2025· 5 min
reserva capitalización
nivelación
IS

Capitalization and Leveling Reserve for SMEs

Complete guide on capitalization and leveling reserve for smes for freelancers and SMEs in Spain. Everything about reserva capitalización y nivelación: obligati

Equipo Asesorix3 Oct 2025· 5 min
tipo reducido
pymes
IS

Special SME Regime: Reduced Tax Rate

Complete guide on special sme regime: reduced tax rate for freelancers and SMEs in Spain. Everything about tipo reducido y pymes: obligations, deductions and pr

Equipo Asesorix30 Sept 2025· 5 min
gastos deducibles
IS
pymes

Deductible Expenses in Corporate Tax

Complete guide on deductible expenses in corporate tax for freelancers and SMEs in Spain. Everything about gastos deducibles y IS: obligations, deductions and p

Equipo Asesorix28 Sept 2025· 5 min
impuesto sociedades
pymes
IS

Corporate Tax for SMEs: Guide 2024

Complete guide on corporate tax for smes: guide 2024 for freelancers and SMEs in Spain. Everything about impuesto sociedades y pymes: obligations, deductions an

Equipo Asesorix20 Sept 2025· 5 min