Blog English

Merger of companies. General aspects

Law 3/2009, of 3rd April 2009, on structural modifications of commercial companies (hereinafter, “LME”) regulates in its Title II the regime applicable to mergers between companies.  A fusion is defined as an operation by virtue of which two or more registered commercial companies are integrated into a single company through the transfer as a bloc of their assets and liabilities and […]

“Monetisation” of the R+D+I Deductions, or “Tax Cheque”

Did you know that you can receive part of the R+D+I deduction that you cannot apply in your corporate income tax return in money? As we published in our post titled “What Does the Research and Development Deduction Consist of?”, the application of this deduction is probably the most profitable in terms of the amount […]

ELECTRONIC BOOKS: NO MORE CARRYING BOOKS TO THE COMPANIES REGISTRY

It’s a reality now! On 27th September 2013, Law 14/2013, on support for entrepreneurs and their internalisation was presented. Article 18 of said Law indicated that companies’ books must be legalised electronically, with supports on discs and paper being rendered invalid. This refers to the Accounting Books, Minutes and Shareholders’ Books. Despite this, there have […]

Administrative Entity of Limited Liability Companies

There are two main decision-making groups in companies:  The General Meeting, which constitutes the governing board and is made up of all the company’s shareholders.  The management entity, which exercises the representative functions and is appointed by the company’s General Meeting.  It is on this last group that we will focus in this article. The law, in the Royal Legislative Decree […]

Sale of primary residence by persons over 65 years of age

Dear reader, if you intend to sell a house, you should know that the sale of the same will generate in you a capital gain or loss in accordance with the provisions of article 33.1 of Law 35/2006, of 28th November, on Personal Income Tax, (hereinafter, LIRPF).  The amount of this capital gain or loss will be […]

Expenses that you can deduct as a homeowner when renting your home

In the Income Tax campaign it is usually the case that taxpayers, when they have to declare the income for having a rented property, believe that the “bill” with the Tax Agency is going to be sky high. They do not know that a series of expenses can be included, totally deductible, that reduce the net rental income.  Expenses necessary […]

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 Capitalisation of Usufruct in Spanish Inheritance Tax

The majority of Spanish wills include the lifetime usufructuary figure, in which the deceased grants the use of all or part of their estate to an individual (usually their spouse) until their death. Faced with the testator’s will, the other heirs can only abide by it. More specifically, in the Spanish Civil Code, this concept […]

I am fiscal non-resident. What can I do with my house in Spain?

These days, in which due to Covid-19 mobility between countries has been limited, we want to approach all those people who reside in another country, who have a property in Spain and who out of fear, respect or certain limitations do not intend to come for the moment to enjoy their properties. Today, it is […]

Corporate tax: compensation of Negative Tax Bases (BIN’s)

According to tradition in the world of taxation, the month of July is the month of TAX and, as our readers know, all companies whose fiscal year coincides with the calendar year must file the Corporate Income Tax between the 1st and 25th of July every year. For this reason, we want to take advantage […]