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Permits regulated in the entrepreneurs’ Law

Permisos Regulados En La Ley De Emprendedores

Law 14/2013, on support for entrepreneurs and their internationalisation, introduced a specific legal framework to facilitate the residence and activity of investors, entrepreneurs, highly qualified professionals and other foreign profiles in Spain. Below, we address the most frequently asked questions about the different types of residence permits regulated in this regulation. What is the objective […]

Types of visas and procedures for obtaining them in Spain

Tipos De Visados Y Como Obtenerlos En Espana

Spain is a country that receives thousands of foreigners every year for very diverse reasons: tourism, studies, work, investment or family reunification. In order to be able to reside or remain legally in Spanish territory, it is essential, in most cases,  to obtain a visa appropriate to the specific situation of the person concerned. What […]

Tax Obligations of Those Covered by the “Beckham Law”

Obligaciones Fiscales De Los Acogidos A La Ley Beckham

The Special Regime for workers, professionals, entrepreneurs, and investors who relocate to Spanish territory, also known as the “Beckham Law,” is regulated under Article 93 of Law 35/2006, of November 28, on Personal Income Tax (hereinafter, LIRPF). This special regime allows certain taxpayers who move to Spain to be taxed as non-residents, which may be […]

New rules for Tourist Accommodation: How does the One-Stop Shop affect the Property Registry?

Vivienda Turistica Ventanilla Unica

Short-term rentals in Spain have grown exponentially in recent years, generating intense debate about their impact on the Real Estate Market, housing affordability, and neighbourhood coexistence. On January 2nd, 2025, Royal Decree 1312/2024 was approved, introducing the Digital One-Stop Shop for Rentals and a new mandatory Registration System for these rentals. It will not come […]

The Traveler Registration: Obligations and Data to Collect

Registro De Viajeros

On 2 December 2024, Royal Decree 933/2021, of 26 October, will come into force, which establishes the documentary registration and information obligations for natural or legal persons who carry out accommodation and motor vehicle rental activities. Originally, this regulation was scheduled to come into force on January 2, 2023; however, it has been decided to […]

Tax differences between renting a home to a family member or to a third party

Alquilar Tu Casa A Familiar

Let’s suppose that the reader has a second home that he does not usually use but that he does not rent either, that is, he has it at his disposal. At a family meeting, her brother proposes to rent the house. You don’t think about it because he is your brother, you have total trust […]

Property transmission– personal income tax taxation: What acquisition value should I take?

Transmision De Un Inmueble

Given the recent introduction of the concept of reference value, through Law 11/2021, of July 9, on the prevention and fight against tax fraud, an additional doubt may arise about what acquisition value we should take if we decide to sell our home: Value of the acquisition deed. Value verified by the tax office, or […]

Requirements for the application of the tax rate reduction 2% on buying and selling properties

Gravemen Reducido 2 Por Ciento 1

We are seeing the attempts of the Andalucian Tax Agency to carry out complementary settlements to businessmen and professionals who are dedicated to  purchase and sale of real estate, applying the reduced rate of 2% in TPO, as permitted by the tax regulations on property transfers and legal acts documents registered in this autonomous community. […]

The essential asset in Capital Companies

El Activo Esencial En Las Sociedades De Capital

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 […]

Administrators remuneration. Free or paid position? When and where should remuneration be approved?

Retribucion De Administradores

Over the last few years, the remuneration of administrators has led to different controversies in different areas and with this post we are going to try to provide answers to some of the current situations. Is the administrator position free or paid? The current Capital Companies Law dedicates an article exclusively to the remuneration of […]