Taxation of Capital Gains on the sale of property acquired before 31 December 1994

In the last two financial years, more than 31,000 second-hand property transactions have been carried out and a large number of them are for properties acquired before 31 December 1994. These capital gains have an important reduction in the income tax return, as their correct application can save thousands of euros. Until 2015, we applied […]

How the VAT One-Stop Shop (OSS) and for Imports (IOSS) Works

As we commented in a previous article, the new Royal Decree-Law 7/2021, of April 27, 2021, was published on April 28, 2021, which adapts, in Article 10 of Title V, the internal regulation to the European Union directives in relation to VAT on e-commerce, in order to tax at destination and reduce the administrative charge […]

Taxation of the release of the debtor on a mortgage loan

On 20 May 2020, the Supreme Court in appeal number 3696/2017 ruled on the taxation of the release of a debtor in a novation of a mortgage loan, determining that it is taxable for Stamp Duty Tax (hereinafter, AJD). This ruling is a substantial change in the operation carried out to date and is already […]

What can I do if my supplier refuses to issue an invoice for services rendered or goods delivered?

Unfortunately, this situation occurs on more occasions than might be expected, leaving the company or self-employed entrepreneur who has purchased the goods or acquired the services with no apparent alternatives to be able to demand the supporting document for the transaction. · How does not having the invoice or equivalent supporting document issued by my supplier […]

The DGT confirms that non-residents can apply regional regulations in the Inheritance and Gift Tax

The Directorate General of Taxes (DGT) has issued several resolutions in recent times in relation to donations and inheritance transactions involving assets located in Spain, but whose beneficiaries are not tax residents in our country.  It is out of legal controversy which regional regulations are applicable in cases of donations or inheritances between Spanish tax […]

Ruiz Ballesteros signs two lawyers from the “big four”

The law firm specializing in taxation strengthens its corporate, civil litigation and economic criminal law departments The firm specializing in taxation, Ruiz Ballesteros, incorporates into its legal team two lawyers who have spent a large part of their professional careers in different ‘big four’, an expression that is colloquially called the four major consulting firms […]

Jesús Ruiz Ballesteros Best Lawyer 2021 in Corporate Law and Mergers and Acquisitions

Another year, a lawyer from Ruiz Ballesteros is selected as Best Lawyer in the category of Corporate and Mergers and Acquisitions Law. The partner and director of the law firm and tax consultants Ruiz Ballesteros, Jesús Ruiz Ballesteros, has been awarded the Best Lawyer Award 2021, the most internationally prestigious organization in the recognition of […]

The Non-Director Secretary

The office of the non-director secretary is independent and different from that of the corporate directors (or the Board of Directors). This office finds its legal endorsement in Article 529 g of the Capital Companies Law (TRLSC) which, although this precept refers to listed companies, their functions and responsibilities will be the same, regardless of […]

The law firm Ruiz Ballesteros absorbs Carrillo Asesores

Jesús Ruiz Ballesteros y Juan Carrillo en la firma pública para la absorción de Juan Carrillo y Asesores SL por parte del despacho Ruiz Ballesteros Abogados y Asesores Fiscales

Ruiz Ballesteros Abogados y Economistas has signed today the public deed absorbing the Marbella Carrillo Asesores. Thanks to this operation, the office increases its turnover by 50%, the staff by 33% and customer base by 97%. In this way, Ruiz Ballesteros enters into business activities such as, cars rental, motor, automobile sector, decoration and construction. […]