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“It’s not Common to Reveal Internal Secrets, but the Sector must Continue to Professionalize; We will all Benefit.” Marbella. December 3, 2025. What if the problem with your Firm isn’t the Firm itself, but how are you managing it? Jesús Ruiz Ballesteros, Executive Director of Ruiz Ballesteros Lawyers and Fiscal Tax Advisors, answers this question […]
Author Archives: Ruiz Ballesteros Abogados y Asesores Fiscales
05
Sep
Sep
The valuation of shares or participations company’s valuation is a requirement for tax purposes due to various circumstances that may arise in the lives of citizens and businesses. Correctly determining the value from a tax perspective depends on the circumstances that require the valuation, such as the sale of shares, a donation, an inheritance, a […]
05
Sep
Sep
The historical background of the trust dates back to Roman and Germanic law, although it is a typical figure of English law (“Common Law”), originating from the medieval division of property belonging to the Crown, which granted rights of enjoyment and use to feudal lords. The nobles, in turn, had trustees (“feofee”) who administered their […]
05
Sep
Sep
Personal income tax is a direct, personal tax levied on the income of individuals, based on their personal and family circumstances. There are several exempt incomes, detailed primarily in Article 7 of Law 35/2006, of November 28, on Personal Income Tax (hereinafter, IRPF). We will specifically refer to those included in section “p” of the […]
04
Sep
Sep
As corporate restructuring transactions, securities exchange transactions are eligible for the special tax regime for mergers, spin-offs, asset transfers, and securities exchanges, which we have discussed in previous articles. Specifically, Article 76.5 of the Corporate Income Tax Law defines them as: “An exchange of securities representing share capital shall be considered to be an operation […]
04
Sep
Sep
This article is a continuation of the article “The merger of companies. General aspects” and aims to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009 on structural modifications (LME). This type of merger is characterized by the fact that the law provides for the possibility of […]
04
Sep
Sep
The purpose of this article is to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009, on structural modifications (LME), specifically those regulated in article 49.2 LME, in which the acquiring company absorbs a wholly-owned subsidiary indirectly, in this way the company would absorb a subsidiary of […]
04
Sep
Sep
This article is a continuation of the article “The merger of companies. General aspects” and aims to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009, on structural modifications (LME), specifically the so-called reverse mergers, in which the absorbed company directly or indirectly owns the shares or […]
04
Sep
Sep
In difficult economic times, restructuring operations are a common way to achieve economies of scale, centralize and reduce costs, and generally improve the management of corporate groups. Merger transactions are often a common way to achieve these goals, but the question often arises as to what happens to the losses of the acquired entity: if […]
04
Sep
Sep
What is the SGAE? The General Society of Authors and Publishers is a non-profit association registered in the National Registry of the Ministry of the Interior. The SGAE is an intellectual property rights management organization, whose regulation is found in Article 147 of Royal Legislative Decree 1/1996, of April 12, which approves the revised text […]