Español
Русский
Corporate divisions, commercial and tax aspects The corporate division restructure operation must be addressed from both a commercial and tax perspective, since the different types of divisions are regulated not only by the Structural Modifications Law (hereinafter, LME) but also by the Corporate Income Tax Law (hereinafter, LIS). It is important to review both regulatory […]
Author Archives: Ruiz Ballesteros Abogados y Asesores Fiscales
04
Sep
Sep
As a continuation of the previous article (I want to donate a property to my child: I. What should I bear in mind?), we proceed to analyse this same donation case in the event that the donors did not have only one descendant. But what if I want to donate the property to one of […]
02
Aug
Aug
Competence of the General Meeting or does it depend? Article 160 of the Capital Companies Law (hereinafter, LSC) includes those matters whose resolutions must be approved by the general meeting, and which are excluded from the powers of the company’s administrative body. Competence of the General Meeting. Social object of the company. In accordance with […]
05
Jun
Jun
FORMS OF TRANSFER OF OWNERSHIP FOR IMMOVABLE PROPERTY A purchase contract can be defined, in general terms, as a contract in which one of the contracting parties undertakes to deliver a certain thing and the other to pay a certain price for it, in money or a sign that represents it. In our law firm […]
17
Apr
Apr
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 […]
11
Jan
Jan
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 […]
17
Oct
Oct
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 […]
04
Jul
Jul
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. [toc] · How does not having the invoice or equivalent supporting document issued by my […]
01
Dec
Dec
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 […]
14
Jun
Jun
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 […]