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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 […]
04
Jul
Jul
Spain is a country that receives thousands of foreigners every year for very diverse reasons: tourism, studies, work, investment or family reunification. In order to be able to reside or remain legally in Spanish territory, it is essential, in most cases, to obtain a visa appropriate to the specific situation of the person concerned. What […]
05
May
May
The Special Regime for workers, professionals, entrepreneurs, and investors who relocate to Spanish territory, also known as the “Beckham Law,” is regulated under Article 93 of Law 35/2006, of November 28, on Personal Income Tax (hereinafter, LIRPF). This special regime allows certain taxpayers who move to Spain to be taxed as non-residents, which may be […]
21
Mar
Mar
Short-term rentals in Spain have grown exponentially in recent years, generating intense debate about their impact on the Real Estate Market, housing affordability, and neighbourhood coexistence. On January 2nd, 2025, Royal Decree 1312/2024 was approved, introducing the Digital One-Stop Shop for Rentals and a new mandatory Registration System for these rentals. It will not come […]
23
Jan
Jan
On 2 December 2024, Royal Decree 933/2021, of 26 October, will come into force, which establishes the documentary registration and information obligations for natural or legal persons who carry out accommodation and motor vehicle rental activities. Originally, this regulation was scheduled to come into force on January 2, 2023; however, it has been decided to […]