Absolute simulation or relative simulation -When can the Tax Authorities interpret that there is a simulation of a Business?-

Absolute simulation or relative simulation -When can the Tax Authorities interpret that there is a simulation of a Business?-

3 weeks hace

Sometimes the Tax Agency carries out inspections because it suspects that some legal figure is being used with the sole…

The Loan for Use Agreement and its differences with the Precarious Agreement

3 weeks hace

What is a loan for use Agreement? The Loan for Use is a legal concept defined in the Spanish Civil…

Differences between: Agency agreement and Commission agreement

3 weeks hace

Do you work on commission? If so, you should know that the legal status of a commission agent is often…

Amendment to Article 27 of the General Tax Law

3 weeks hace

On July the 9th, 2021, Law 11/2021, on measures for the prevention and fight against Tax Fraud, was published. This…

JESÚS RUIZ BALLESTEROS Presents “From a Law Firm to a Company”, a must have Guide to Transform a Law Firm into a Competitive Business.

1 month hace

“It’s not Common to Reveal Internal Secrets, but the Sector must Continue to Professionalize; We will all Benefit.” Marbella. December…

VERI*FACTU Postponement: Entry into Force Delayed by One Year, until 2027

1 month hace

On December the 2nd, 2025, the Council of Ministers approved Royal Decree-Law 15/2025, which postpones for one year the entry…

How should a Company’s shares or interests be valued for Tax purposes?

4 months hace

The valuation of shares or participations company's valuation is a requirement for tax purposes due to various circumstances that may…

The Anglo-Saxon “Trust” and its effectiveness in Spain

4 months hace

The historical background of the trust dates back to Roman and Germanic law, although it is a typical figure of…

Exemption from income obtained from work abroad, art. 7.p) of the Personal Income Tax

4 months hace

Personal income tax is a direct, personal tax levied on the income of individuals, based on their personal and family…

What valid economic reasons can justify a securities exchange transaction?

4 months hace

As corporate restructuring transactions, securities exchange transactions are eligible for the special tax regime for mergers, spin-offs, asset transfers, and…