Law 11/2018, of December 28, modifies the content of the Capital Companies Act, the Commercial Code and the account auditing law. The most significant modifications are the following: ContentsModifications in the law of capital companiesModification in the accreditation of the reality of the contributionsMoment and form of dividend paymentRight of separation in case of lack…
Corporate Tax taxpayers have the obligation to value the transactions done between related parties at the market value. Non-compliance with these evaluation rules was subject to a specific sanctioning regime regulated in article 16.10 of the Income Tax Law (“Real Decreto Legislativo” 4/2004) that establishes the penalties to be applied when the documents are not…
On December 14, Law 21/2018 was approved and effective from December 19, 2018, of urgent measures in the area of leases that includes a set of urgent measures to improve access to housing and favor affordable rent. The new law includes modifications in five laws: the Urban Leasing Law, the Horizontal Property Law, the Civil…
Wealth Tax is a direct and personal tax that taxes the wealth of natural persons, calculating the value of all assets of the taxpayer. It is a tax whose yield is assigned to the Autonomous Communities, in addition to being able to apply the rate, reductions and bonuses that they decide. Next we are going…
New Regulation EU 2018/302 on measures to prevent unjustified geographical blockade and other forms of discrimination. On December 3 of this year an EU Regulation 2018/302 of the European Parliament came into force, which is European in scope and whose main purpose is to eliminate the barriers and differences existing within the European internal market…
A foreign investor who wants to carry out an economic activity in Spain dependent on a non-Spanish company has several ways of making such investment: set up a Spanish subsidiary company or through a permanent establishment. The first would have a legal structure equivalent to any other company incorporated in Spanish territory, while the permanent…
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