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What is an ETVE? An ETVE is a Foreign Securities Holding Entity. These are Companies incorporated in Spain, which can opt for a special Tax regime, provided that a series of requirements are met and they choose to do so. The regime for securities holding Entities is regulated in articles 107 and 108 of Law […]
16
Oct
Oct
In the previous article we analyze the concept of asset entity for the purposes of Corporate Tax and the Tax consequences that arise from being considered as such. However, as we have already indicated, the assessment of whether an entity is a Patrimonial Entity or not is carried out according to different criteria depending on […]
16
Oct
Oct
In cases where a favorable monetary judgment has been obtained but the other party has filed an appeal, what can be done? Is it necessary to wait for the appeal to be resolved before collecting the money? The Law allows for a request to the Court to enforce the judgment while the appeal or cassation […]
28
May
May
The Supreme Court, in its Judgment 591/2026, of April 16, has clarified a very interesting question regarding urban leases and Corporate Law: what happens when a rented dwelling ceases to belong to a Company and passes into the name of one of its partners as a result of the Company’s Liquidation? The ruling interprets Article […]
21
Apr
Apr
The 2025 Income Tax Return filing period is now underway and will run until June 30th, or until June 25th if you choose direct debit. As every year, this period is crucial for reviewing your tax situation and ensuring that everything is filed correctly. Before getting into the new developments, there is one key recommendation: […]
15
Apr
Apr
Within the framework of Intra-Community Transactions, there is a Tax exemption that can avoid the Obligation to self-assess VAT in Spain. This is Article 14.2 of Law 37/1992, on Value Added Tax (VAT), which allows certain entities to avoid paying Tax and not declaring VAT on their Intra-Community acquisitions of goods, provided they do not […]
15
Apr
Apr
Corporate Division: Commercial and Tax Aspects The segregation and creation of subsidiaries are addressed exclusively in the Law on Structural Modifications (hereinafter, LME), with no mention of these types of division in tax regulations. For this reason, there has been considerable debate over the years regarding the application of the special regime in Title VII, […]
15
Apr
Apr
A Branch of Activity is a set of assets that can constitute an autonomous economic unit that determines economic exploitation, that is, a set capable of functioning by its own means. The transfer of Business Branches, since the entry into force of Law 3/2009 on Structural Modifications (LME) has been carried out through the operation […]
15
Apr
Apr
It is increasingly common for parents to donate a property to one or more of their children, rather than waiting until inheritance, so that they can enjoy it while they are still alive. It is important to consider all aspects before formalizing this donation, both for the recipient and the donor: Key aspects to consider […]
15
Apr
Apr
Definition of Prescription The generic definition of “Prescription” would be the consolidation of a factual situation by the mere passage of time, which produces the acquisition or extinction of an obligation. This means that the right to carry out a certain action is extinguished by the passage of time, resulting in prescription. The Statute of […]