The Act 11/2021, of July 9, on measures against tax fraud, has also modified the regulations of the Inheritance and Gift Tax (ISD), the Wealth Tax (IP) and the Tax on Property Transfer Tax and Stamp Duty (ITPAJD) concerning the valuation of assets, substituting the concept of “real value” for that of “value” or “market…
The regulation of IAE tax exemption for corporate taxpayers whIch have a net amount of turnover (hereinafter, “INCN“) of less than 1,000,000.00 Euros has been modified by the approval of Act 11/2021, of July 9, on measures against tax fraud. Article 82 of Royal Legislative Decree 2/2004, on Local Administration, is modified, so that it…
For both the buyer and the seller, an M&A (mergers & acquisitions) transaction, such as a company sale or merger, involves legal risks. By uncovering the risks that affect both the transaction and the company itself, potential liability risks can be shifted in the interests of the parties involved or used for negotiation. If warning…
Tax due diligence is a central component of a business transaction. It is important to identify the tax risks and facts that affect the business and its purchase price. If you take over a company, you can save a lot of tax with a well-chosen deal structure. Tax due diligence helps to determine the best…
The Constitutional Court, in judicial decision 182/2021, of October 26, established the unconstitutionality and nullity of the articles of the TRLHL referring to the determination of the taxable base for the calculation of the “plusvalía municipal”, for contravening the principle of economic capacity. Contents1 What situations are likely to be reviewed based on this ruling?2…
Commercial due diligence forms an important building block in the examination of a company before and during a transaction, analyses the market and in particular the value chain of the business model and answers the question of its sustainability. The main points of a commercial due diligence investigation are: Business model Market position Strategy In…
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