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This article is a continuation of the article “The merger of companies. General aspects” and aims to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009 on structural modifications (LME). This type of merger is characterized by the fact that the law provides for the possibility of […]
04
Sep
Sep
The purpose of this article is to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009, on structural modifications (LME), specifically those regulated in article 49.2 LME, in which the acquiring company absorbs a wholly-owned subsidiary indirectly, in this way the company would absorb a subsidiary of […]
04
Sep
Sep
This article is a continuation of the article “The merger of companies. General aspects” and aims to analyze one of the so-called “Special Mergers” regulated in Section 8 of Title II of Law 3/2009, on structural modifications (LME), specifically the so-called reverse mergers, in which the absorbed company directly or indirectly owns the shares or […]
04
Sep
Sep
When selling a property, whether it’s the result of an inheritance or a divorce decree, it’s common to wonder about its value and the date of acquisition. This is an important aspect because it directly impacts the calculation of the capital gain upon sale. WHAT IS MEANT BY CAPITAL GAIN? Article 33 of Law 35/2006, […]
04
Sep
Sep
In difficult economic times, restructuring operations are a common way to achieve economies of scale, centralize and reduce costs, and generally improve the management of corporate groups. Merger transactions are often a common way to achieve these goals, but the question often arises as to what happens to the losses of the acquired entity: if […]
04
Sep
Sep
On December 30, 2020, Law 11/2020, the General State Budget (LPGE), was approved. The LPGE is usually approved every year, however, curiously, we had gone two years without a new Budget Law, as the political community had been unable to agree on new budgets. With the General State Budget Law they are now approving, they […]
04
Sep
Sep
What is the SGAE? The General Society of Authors and Publishers is a non-profit association registered in the National Registry of the Ministry of the Interior. The SGAE is an intellectual property rights management organization, whose regulation is found in Article 147 of Royal Legislative Decree 1/1996, of April 12, which approves the revised text […]
04
Sep
Sep
Corporate divisions, commercial and tax aspects The corporate division restructure operation must be addressed from both a commercial and tax perspective, since the different types of divisions are regulated not only by the Structural Modifications Law (hereinafter, LME) but also by the Corporate Income Tax Law (hereinafter, LIS). It is important to review both regulatory […]
04
Sep
Sep
As a continuation of the previous article (I want to donate a property to my child: I. What should I bear in mind?), we proceed to analyse this same donation case in the event that the donors did not have only one descendant. But what if I want to donate the property to one of […]
11
Jul
Jul
Law 14/2013, on support for entrepreneurs and their internationalisation, introduced a specific legal framework to facilitate the residence and activity of investors, entrepreneurs, highly qualified professionals and other foreign profiles in Spain. Below, we address the most frequently asked questions about the different types of residence permits regulated in this regulation. What is the objective […]