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On December the 2nd, 2025, the Council of Ministers approved Royal Decree-Law 15/2025, which postpones for one year the entry into force of the Obligations derived from the so-called VERI*FACTU Regulation (Verifiable Invoice Issuance System) and the requirements of the Computer Billing Systems regulated in Royal Decree 1007/2023. This Royal Decree-Law must be validated by […]
Blog
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 […]
04
Sep
Sep
As corporate restructuring transactions, securities exchange transactions are eligible for the special tax regime for mergers, spin-offs, asset transfers, and securities exchanges, which we have discussed in previous articles. Specifically, Article 76.5 of the Corporate Income Tax Law defines them as: “An exchange of securities representing share capital shall be considered to be an operation […]
04
Sep
Sep
This article is a continuation of the article “The merger of companies. General aspects” and aims to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009 on structural modifications (LME). This type of merger is characterized by the fact that the law provides for the possibility of […]
04
Sep
Sep
The purpose of this article is to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009, on structural modifications (LME), specifically those regulated in article 49.2 LME, in which the acquiring company absorbs a wholly-owned subsidiary indirectly, in this way the company would absorb a subsidiary of […]
04
Sep
Sep
This article is a continuation of the article “The merger of companies. General aspects” and aims to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009, on structural modifications (LME), specifically the so-called reverse mergers, in which the absorbed company directly or indirectly owns the shares or […]
04
Sep
Sep
When selling a property, whether it’s the result of an inheritance or a divorce decree, it’s common to wonder about its value and the date of acquisition. This is an important aspect because it directly impacts the calculation of the capital gain upon sale. WHAT IS MEANT BY CAPITAL GAIN? Article 33 of Law 35/2006, […]
04
Sep
Sep
In difficult economic times, restructuring operations are a common way to achieve economies of scale, centralize and reduce costs, and generally improve the management of corporate groups. Merger transactions are often a common way to achieve these goals, but the question often arises as to what happens to the losses of the acquired entity: if […]