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…
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,…
Based on experience and available data, we know that the practice of not liquidating a company when it has ceased…
Broker or intermediation contracts They are not covered by any specific law. They have developed over the years and through…
Sometimes the Tax Agency carries out inspections because it suspects that some legal figure is being used with the sole…
Do you work on commission? If so, you should know that the legal status of a commission agent is often…
The valuation of shares or participations company's valuation is a requirement for tax purposes due to various circumstances that may…
As corporate restructuring transactions, securities exchange transactions are eligible for the special tax regime for mergers, spin-offs, asset transfers, and…
