mercantile law

Ruiz Ballesteros Lawyers and Tax Advisors | Marbella, Malaga, Spain

Javier Ortega

Javier has a degree in “Dirección y Administración de Empresas” (Business Management and Administration) from University of Malaga, he specialized in accounting and tax advice working in an office of recognized prestige for more than 16 years, joining Ruiz Ballesteros in December 2017 after the merger by absorption of Carrillo Asesores by Ruiz Ballesteros. He has developed his career as an internal consultant for companies and since 2003 as an external consultant, performing tasks of accounting, taxation and commercial law of companies from very diverse sectors. It has also been responsible for accounting a taxation of individuals, making quarterly fiscal statements of self-employed, as well as income statements, both residents and non-residents. His training is continuous through the development of different specialization courses. He speaks English and currently performs accounting and tax control tasks for groups of client companies.

Entradas recientes

ETVE – Securities Holding Entity

What is an ETVE? An ETVE is a Foreign Securities Holding Entity. These are Companies…

3 weeks hace

I have a Patrimonial Entity (ii): What Consequences does this have in Terms of Wealth and Inheritance?

In the previous article we analyze the concept of asset entity for the purposes of…

3 weeks hace

Provisional Enforcement of Monetary Judgments

In cases where a favorable monetary judgment has been obtained but the other party has…

3 weeks hace

Not Every Transfer of a Rented Property Generates a Right of Withdrawal for the Tenant

The Supreme Court, in its Judgment 591/2026, of April 16, has clarified a very interesting…

5 months hace

Income Tax Return 2025: New Features, Deadlines and Key Points to be reviewed Correctly

The 2025 Income Tax Return filing period is now underway and will run until June…

7 months hace

VAT on Intra-Community Acquisitions: Application and Exemption of Article 14.2 of the VAT Law

Within the framework of Intra-Community Transactions, there is a Tax exemption that can avoid the…

7 months hace