Blog

Special tax regime for impatriates (Beckham Law): Requirements for its application

It is known as the Beckham Law because of the soccer player who was able to apply it and benefit from the tax reduction that this regime entails, but currently professional players are excluded from the possibility of applying this regime.  Let’s see a summary of who can apply the special regime, which basically consists […]

Taxation of severance pay when it is received in a fractioned manner over time

In this regard, the Directorate General of Taxes issued a ruling in response to a binding consultation, number V2209-20, dated 30th June, 2020. Let us point out the most important issues:  Article 7 e) of Law 35/2006, of 28th November, on Personal Income Tax provides that the following are not subject to income taxation.  “e) Compensation for dismissal or termination […]

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 […]

Ruiz Ballesteros signs two lawyers from the “big four”

The law firm specializing in taxation strengthens its corporate, civil litigation and economic criminal law departments The firm specializing in taxation, Ruiz Ballesteros, incorporates into its legal team two lawyers who have spent a large part of their professional careers in different ‘big four’, an expression that is colloquially called the four major consulting firms […]

“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 […]

Abrir chat