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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), […]
Blog
05
Jul
Jul
If you have to liquidate the Inheritance and Gift Tax (ISD) in the near future, you should know that the Supreme Court has ruled on how to value the domestic household goods for the purposes of this tax, which is included in article 15 of the Inheritance and Gift Tax Law (LISD). The aforementioned article […]
04
Jul
Jul
What is a capital reduction by return of contributions? In a previous article of our colleague, Macarena Ruiz, entitled “Reduction of capital with return of contributions” she indicated that: “the reduction of capital by return of contributions has the particularity that the value of the contributions either in monetary amount or in movable or immovable […]
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. · How does not having the invoice or equivalent supporting document issued by my supplier […]
15
Mar
Mar
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 […]
21
Feb
Feb
Judgment in Case C-788/19: Tax information obligation in Spain On 27 January 2022, the Court of Justice of the European Union handed down the long-awaited ruling on the penalties imposed by Spain for incorrectly or erroneously declaring the famous Model 720. Once the ruling was published, some doubts arose as to whether or not the […]
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 […]
19
Nov
Nov
The reason for the corporate reorganisation is debatable if the absorbed company is inactive. Today we bring you a resolution of the Economic Administrative Court of Cataluña, dated 12 February 2018, due to its importance in mergers when a company is absorbed that is not active at the time of the absorption, although it may […]
23
Jun
Jun
It is known as the Beckham Law because of the soccer player who was able to apply it and benefit from the tax reduction that this regime entails, but currently professional players are excluded from the possibility of applying this regime. Let’s see a summary of who can apply the special regime, which basically consists […]
17
Jun
Jun
In this regard, the Directorate General of Taxes issued a ruling in response to a binding consultation, number V2209-20, dated 30th June, 2020. Let us point out the most important issues: Article 7 e) of Law 35/2006, of 28th November, on Personal Income Tax provides that the following are not subject to income taxation. “e) Compensation for dismissal or termination […]