Complete archive of AGENTE LEX, from the most recent to the oldest.
At a time when any tool can produce a convincing legal text with invented citations, verification is the first duty of a publication for lawyers. We explain the rule we apply at AGENTE LEX and what it means for our readers.
Professionals taxed under direct estimation must keep four income tax record books. For a lawyer, the book of advances on account and disbursements has special importance, because it records the money received from clients for expenses. We explain what the Tax Agency requires.
Before invoicing their first matter, a lawyer setting up on their own must register in the census of businesspeople, professionals and withholding agents. Since February 2025 the only form is 036: 037 has disappeared. We review the deadlines according to the Tax Agency.
The Directorate General for Legal Certainty and Public Faith has upheld the refusal to register a 1964 inheritance deed in which the will left property to "the testator's brothers and sisters" without identifying them. The resolution leaves three practical lessons for anyone appealing a registry assessment.
The publication of the order regulating the public e-invoicing solution has started the deadlines of Royal Decree 238/2026. For lawyers who practise on their own and do not exceed 8 million euros in turnover, the obligation to issue and receive e-invoices with business or professional clients will arrive in October 2028.
For the lawyer who works from a room at home, since 2018 the income tax law allows deducting part of the home's utilities under a fixed rule: 30% of the proportion of square metres devoted to the activity. We explain how it is calculated.
