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Corporate Division: Commercial and Tax Aspects The segregation and creation of subsidiaries are addressed exclusively in the Law on Structural Modifications (hereinafter, LME), with no mention of these types of division in tax regulations. For this reason, there has been considerable debate over the years regarding the application of the special regime in Title VII, […]
Author Archives: Ruiz Ballesteros Abogados y Asesores Fiscales
15
Apr
Apr
A Branch of Activity is a set of assets that can constitute an autonomous economic unit that determines economic exploitation, that is, a set capable of functioning by its own means. The transfer of Business Branches, since the entry into force of Law 3/2009 on Structural Modifications (LME) has been carried out through the operation […]
15
Apr
Apr
It is increasingly common for parents to donate a property to one or more of their children, rather than waiting until inheritance, so that they can enjoy it while they are still alive. It is important to consider all aspects before formalizing this donation, both for the recipient and the donor: Key aspects to consider […]
15
Apr
Apr
Our legal system provides a system to ensure the effectiveness of the judicial protection sought in legal proceedings. To this end, Law 1/2000 on Civil Procedure (“LEC”) regulates what is known as the procedure for “Precautionary Measures,” which aim to ensure the effectiveness of a future judgment that upholds our claims In some cases, the […]
15
Apr
Apr
The term Asset Entity is not defined in a single way for the entire Tax field and often leads to confusion. It is generally understood to be an Entity that does not carry out any activity and, since it has not been liquidated and dissolved, is obligated to file periodic Tax Returns. Or, it can […]
15
Apr
Apr
Royal Decree-Law 6/2022, of March 29, adopting urgent measures within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine It stipulated that if the landlord was not a large landlord, the rent increase would be agreed upon between the parties to the contract and, in […]
04
Dec
Dec
“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 […]
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 […]