Español
Русский
The term Asset Entity is not defined in a single way for the entire Tax field and often leads to confusion. It is generally understood to be an Entity that does not carry out any activity and, since it has not been liquidated and dissolved, is obligated to file periodic Tax Returns. Or, it can […]
15
Apr
Apr
Royal Decree-Law 6/2022, of March 29, adopting urgent measures within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine It stipulated that if the landlord was not a large landlord, the rent increase would be agreed upon between the parties to the contract and, in […]
15
Apr
Apr
Broker or intermediation contracts They are not covered by any specific law. They have developed over the years and through practice, consequently They are subject to jurisprudence of the various cases being analyzed in the Courts. Furthermore, Brokerage Contracts present a high litigation rate, precisely because they are not covered by our legal system. We […]
15
Apr
Apr
In the first part of this article we wrote about How to combine pension with employment and now we will explain how to reconcile it with self-employment. Let us remember that we focused on contributory pensions, for people who reach retirement age while linked to a Company in which they serve as managers or directors. […]
15
Apr
Apr
1. Combining Retirement and Active Employment In this article, we will focus on Contributory Retirement Pensions, as we are referring to individuals who reach retirement age while still working for a Company under an employment contract. In other words, Social Security contributions continue to be paid until they retire from employment. We are therefore dealing […]
15
Apr
Apr
The Credibility of Verbal Contracts. In Spanish Law, not every contract needs a signed document to be valid. The Civil Code is very clear: it is sufficient that there is consent between the parties, a specific object, and a cause (Articles 1254, 1258, and 1261 of the Civil Code). This means that when someone commissions […]
19
Dec
Dec
Sometimes the Tax Agency carries out inspections because it suspects that some legal figure is being used with the sole intention of reducing taxation, in which case it usually resorts to article 16 of Law 58/2003, of December 17, General Tax Law (hereinafter, LGT), to justify the “simulation” of a legal transaction and apply a […]
18
Dec
Dec
What is a loan for use Agreement? The Loan for Use is a legal concept defined in the Spanish Civil Code, specifically in article 1740, which states that:Under a Loan Agreement, one party delivers to the other either a non-fungible item for use for a certain period, after which it must be returned—in which case […]
18
Dec
Dec
Do you work on commission? If so, you should know that the legal status of a commission agent is often confused with that of a sales agent, as they share some similarities. We’ll explain the main differences between these two concepts, according to current legislation, so you can determine which contract is best for you. […]
17
Dec
Dec
On July the 9th, 2021, Law 11/2021, on measures for the prevention and fight against Tax Fraud, was published. This law has brought about significant Tax changes. In this article, we will focus on one of them, which corrects the surcharges applied when Tax Returns are filed late. Specifically we are referring to section 2 […]