The Tax Agency is increasingly focusing on the self-employed and entrepreneurs in charge of inactive companies that do not comply with the accounting obligations required by law for legal entities. During the first half of this year, tax advisors have detected a “significant” increase in penalties for ‘phantom’ businesses – mostly limited or public limited companies – for not having submitted their annual accounts to the commercial register.
Statute of Limitations for Debts: Periods and More, Updated to 2026
When we are faced with a debt, one of the most important aspects to understand is the limitation period. This period determines when a debt is no longer legally enforceable,…





