The Supreme Court, in a recent ruling (STS 707/2023, of February 28) ruled on whether the contributions made to the…
Individuals who acquire their tax residence in Spain as a result of moving to Spanish territory may opt to pay…
– Buying a loss-making company – Since 2015, the legislator has restricted the requirements to be able to take advantage…
Controversial question: who must pay VAT on the rental of an establishment when the owner is a Non-Resident for tax…
The sale of a real estate generates in the selling party a capital gain or loss whose value will be…
It is quite common, especially in times of crisis, for the shareholders of a commercial entity to contribute funds from…
Law 35/2006, of November 28, 2006, on Personal Income Tax (hereinafter LIRPF), in its Article 14, paragraph 2. b) in…
On the 20th of October, Law 5/2021, on Assigned Taxes of the Autonomous Community of Andalusia, was published in the…
It is a cause of dissolution of a mercantile company, among others, the one in which due to the losses…
In a process of acquiring a company, one of the first questions that arises is how to carry out this…