Recent Changes to Transfer Tax and Stamp Duty in Catalonia
In Catalonia, several amendments have recently been approved concerning the Transfer Tax and Stamp Duty (“ITPAJD”), particularly about real estate transactions. These changes are highly relevant from a business perspective. Regarding the Transfer Tax (TPO modality):...
Succession Planning and Taxation in Family Businesses
The succession of a family business is a key moment that defines its continuity and stability. As a firm specialising in tax and inheritance law, we know that proper planning not only protects the business assets but also optimises the tax burden for the heirs. In...
Expenses of an SL
Optimising the tax burden is a crucial aspect for owners of a Sociedad Limitada (SL) in Spain. Knowing the deductible expenses allows the company to maximise its profits, reduce the taxable base and, consequently, reduce the amount payable in corporate income tax. A...
Repayment of a company loan to a partner in Spain
The repayment of a loan between a company and a partner in Spain is regulated by a series of commercial and tax regulations. The main aspects to be taken into account to ensure legal compliance and avoid problems with the tax authorities are discussed below....
