Author Archives: Macarena Ruiz

Administrators remuneration. Free or paid position? When and where should remuneration be approved?

Retribucion De Administradores

Over the last few years, the remuneration of administrators has led to different controversies in different areas and with this post we are going to try to provide answers to some of the current situations. Is the administrator position free or paid? The current Capital Companies Law dedicates an article exclusively to the remuneration of […]

The rise of digital nomad visas in Malaga

Auge Visado Nomadas Malaga1440x810

The original conditions of the city of Malaga and its coast (climate, geographical location, gastronomy, etc.), as well as the exponential growth that the province is having due to the establishment of many young technological companies, our culture, the tourism and the real estate business, means that the city and surrounding areas are in continuous […]

Presence of a notary at the shareholders’ meeting

Presencia Notario Junta Socios

The presence of a notary public and the public faith that he or she imparts in many of the commercial activities that are carried out on a daily basis means that he or she is even more in demand when conflicts arise or are foreseen, in order to guarantee the impartiality of the acts, also […]

Frequently asked questions about the Golden Visa in Spain

Preguntas Frecuentes Sobre La Golden Visa

What is the Golden Visa? It is a residence visa for investors, created by Law 14/2013 on support for entrepreneurs and their internationalisation, destined for citizens from outside the European Union who wish to come to Spain to reside. Who can apply for the Golden Visa? All those who make a minimum investment of 500,000 […]

Taxation in the assignment of a sales contract

Tributacion Cesion Contrato Compraventa

The assignment of a contract in general is a legal figure that is not expressly regulated in our legal system. However, the definition of assignment of credits is included in the Civil Code, Article 1.526 et seq. This assignment of credits gives rise to the legal acceptance of assignment contracts of any type, all of […]

Reduction of capital with return of contributions

Reduccion De Capital800

The rules on capital reductions in a company are regulated in the Capital Companies Act (hereinafter LSC), specifically in Articles 317 et seq. and in the Companies Register Regulations. There are various types of capital reduction (reduction due to losses, reduction to provide the legal reserve and reduction to return the value of the contributions), […]

Aspects and requirements of the Golden Visa

Golden Visa

The Spanish government has created mechanisms to promote the development, growth and internationalization of our country, which will help to stimulate the economy. To this end, it has set up various tools aimed at supporting investors in Spain. The one known colloquially as “Golden Visa” is one of them, we are going to answer the […]

The Capitalisation of Usufruct in Spanish Inheritance Tax

Capitalizacion Usufructo800

The majority of Spanish wills include the lifetime usufructuary figure, in which the deceased grants the use of all or part of their estate to an individual (usually their spouse) until their death. Faced with the testator’s will, the other heirs can only abide by it. More specifically, in the Spanish Civil Code, this concept […]

Is there any limit regarding the purchase and sale of company shares?

Limite Compraventa Participaciones Sociales

If you are thinking on selling shares in your company, below we highlight some of the most important information to bear in mind: Commercially: The transfer of corporate shares is included in our legal system in the Capital Companies Law, Articles 106 et seq. These Articles, among other things, establish the obligation to carry out […]