What is an ETVE? An ETVE is a Foreign Securities Holding Entity. These are Companies incorporated in Spain, which can…
In the previous article we analyze the concept of asset entity for the purposes of Corporate Tax and the Tax…
In cases where a favorable monetary judgment has been obtained but the other party has filed an appeal, what can…
The Supreme Court, in its Judgment 591/2026, of April 16, has clarified a very interesting question regarding urban leases and…
The 2025 Income Tax Return filing period is now underway and will run until June 30th, or until June 25th…
Within the framework of Intra-Community Transactions, there is a Tax exemption that can avoid the Obligation to self-assess VAT in…
Corporate Division: Commercial and Tax Aspects The segregation and creation of subsidiaries are addressed exclusively in the Law on Structural…
A Branch of Activity is a set of assets that can constitute an autonomous economic unit that determines economic exploitation,…
It is increasingly common for parents to donate a property to one or more of their children, rather than waiting…
Definition of Prescription The generic definition of “Prescription” would be the consolidation of a factual situation by the mere passage…
