Home

The Firm

Practices and Sectors

News

Legal knowledge

Team

Talent

BCN BRU CDMX LIS LON MAD MTY NYC SGP
T: +34 93 481 30 75
Contact us
ES EN PT ES-MX EN-MX
Home

Occupational pension plans and funds

18/12/2023

We address the regulatory development of the Law regulating the promotion of occupational pension plans (the "LRPE").

Pérez-Llorca, mejor despacho fiscal del año en España según International Tax Review
Press release

Pérez-Llorca, Tax Firm of the Year in Spain according to the International Tax ...

28/09/2023
Legal briefing

The Startups Law

Written by: José Suárez, Pedro Fernández, Alejandra Flores, Raquel Pérez Gargallo...
10/01/2023

On 22 December, Law 28/2022, of 21 December, on the promotion of the startup ecosystem (the “Startups Law”) was published in the Official State Gazette (BOE)...
Legal briefing

The temporary Solidarity High Net Worth Tax and certain changes to the Wealth Tax are approved

Written by: José Suárez, Alejandra Flores...
27/12/2022

In this Briefing we analyse the recently approved Temporary Solidarity High Net Worth Tax and certain changes to the Wealth Tax...
Legal briefing

Analysis of the Special Tax Regime applicable to workers, professionals, entrepreneurs and investors posted to Spanish territory following the reform introduced by Law 28/2022

Written by: José Suárez, Alejandra Flores...
23/12/2022

This Legal Briefing analyses the main features of the Beckham Regime following the amendment introduced by the Startups Law...
Legal briefing

The Government presents the amendments introducing the temporary Solidarity High Net Worth Tax and certain changes to the Wealth Tax

Written by: José Suárez, Alejandra Flores...
14/11/2022

This Legal Briefing will deal both with the main features of the Solidarity High Net Worth Tax and the proposed amendment to the Wealth Tax Law...
Legal briefing

Analysis of the energy and fiscal measures contained in Royal Decree Law 18/2022

Written by: Ana Cremades, José Suárez, Belén Wert, Alejandra Flores...
21/10/2022
Legal briefing

Main tax developments included in the Draft General State Budget Law for 2023

Written by: José Suárez, Alejandra Flores...
17/10/2022

The purpose of this Legal Briefing is to summarise the main tax-related developments included in the Draft Law...
Legal briefing

The Ministry of the Treasury presents a package of tax policies “for social justice and economic efficiency”

Written by: José Suárez, Alejandra Flores...
04/10/2022

On 29 September 2022, the Government presented its Tax Measures plan, with the aim of ensuring “social justice and economic efficiency"...
Fundamentos de tributación empresarial en esquemas
Book

Fundamentals of Corporate Taxation in Schemes

31/08/2022
Legal briefing

Web3 Legal approach

Written by: Josefina García Pedroviejo, Andy Ramos Gil de la Haza, José Suárez, Pedro Fernández, Rafael Fernández, Enrique Hernández González, Alicia Maddio Medin...
21/07/2022

In this Legal Briefing, we analyse the first version of the static World Wide Web as well as web 2.0...
Article

The compensation allowances contained in regional urban planning laws: legal consequences of denying their tax nature

Published by: Wolters Kluwer
Written by: José Suárez, Diego Marín-Barnuevo...
15/07/2022

Commentary on the Judgment of Administrative Court No. 1 of Huelva of 13 September 2021 (P.O.397/2019)...
Article

Distressed M&A Transaction (Spain)

Published by: Thomson Reuters
Written by: Pedro Marques da Gama, José Suárez, Isabel Moya, Laura Ruiz, Marta Rodríguez Castillo...
13/05/2022

A Practice Note analysing the main aspects regarding the undertaking of a merger and acquisition (M&A) transaction in Spain with a target entity under financial distress...
Press release

Pérez-Llorca analyses the Draft Law on Start-ups: impact, opportunities and consequences for start-ups in Spain

Written by: Pedro Fernández, José Suárez, Isabel Moya, Andy Ramos Gil de la Haza...
19/04/2022

The Firm organised an event to discuss this regulation, which was attended by partners of the Firm and Esther Elías, CEO and founder of FunTech Rocket...
Legal briefing

The Government approves a package of extraordinary measures in response to the war in Ukraine

Written by: José Suárez, Ildefonso Arenas Almansa, Ana Cremades, Alejandro Osma, Yolanda Valdeolivas, Soledad Mendiola, Belén Wert, Sol Sepúlveda Mato...
05/04/2022

This Legal Briefing analyses the new energy measures included in Royal Decree-law 6/2022...
31 Mar 22
Events and Webinars

The impact of the Start-up Law on the digital ecosystem: another missed opportunity?

31/03/2022

The event will take place on 31 March at 6:30 p.m. in the auditorium of Pérez-Llorca’s offices at Paseo de la Castellana 50...
Legal briefing

Modification of the legal regime associated with non-compliance with the Spanish tax form 720 after it was declared contrary to EU law

Written by: José Suárez, Marta Rodríguez Castillo...
10/03/2022

Law 7/2012 of 29 October introduced a new obligation to declare assets and rights located abroad...
Article

Spain Adopts New Measures For Start-Up Businesses

Published by: Tax notes
Written by: José Suárez, Alejandra Flores...
07/02/2022

The Spanish government has just published a draft of its first start-up law which aims to promote innovative entrepreneurship and attract investment...
Legal briefing

The CJEU declares that the penalty system established for failing to comply with the obligation to declare assets and rights located abroad is contrary to EU law.

Written by: Clara Jiménez, José Suárez, Diego Marín-Barnuevo...
28/01/2022

In this Legal Briefing we analyse the new CJEU ruling on the obligation to provide information on assets and rights abroad...
Legal briefing

Text of the Draft Law on Start-ups published

Written by: José Suárez, Pedro Fernández, Daniel Olábarri...
30/12/2021

This Legal Briefing analyses the main features of the Draft Law on Start-ups...
Press release

Pérez-Llorca debates the latest case law developments in Municipal Taxation

Written by: José Suárez, Diego Marín-Barnuevo...
16/12/2021

At this session, Pérez-Llorca’s tax experts analysed the key milestones in municipal tax matters from over the last year...
25 Nov 21
Events and Webinars

Webinar: Fourth Seminar on Municipal Taxation: case law developments

25/11/2021

On 25 November, Pérez-Llorca is hosting the fourth seminar on Municipal Taxation...
Legal briefing

Tax developments introduced by Law 11/2021, of 9 July, on measures to prevent and combat tax fraud

Written by: José Suárez, Daniel Olábarri...
12/07/2021

This Briefing analyses the changes introduced by the Law to the vast majority of the taxes provided for in the Spanish tax system...
Jurisprudencia casacional en materia tributaria. Año 2020
Book

Cassation appeal case law for tax matters. 2020

01/07/2021
Legal briefing

Main amendments to Value Added Tax included in Royal Decree-law 7/2021, of 27 April

Written by: José Suárez...
11/05/2021

This Legal Briefing analyses the main measures introduced by RDL 7/2021 relating to the taxation for VAT purposes of e-commerce...
27 Jan 21
Events and Webinars

Webinar: Family businesses: advantages and proposals for action ahead of the imminent tax reform

27/01/2021

On Wednesday 27 January at 16:30 the webinar on “Family businesses: advantages and proposals for action ahead of the imminent tax reform” organised by Pérez-Llorca and Ibercaja will take place...
24 Nov 20
Events and Webinars

Webinar: Innovation in the time of COVID-19: protection and tax benefits

24/11/2020

Pérez-Llorca invites you to the webinar: Innovation in the time of COVID-19: protection and tax benefits, 24 November...
18 Nov 20
Events and Webinars

Webinar: Third Seminar on Municipal Taxation

18/11/2020

On 18 November, Pérez-Llorca is hosting the third seminar on Municipal Taxation...
Jurisprudencia casacional en materia tributaria
Book

Jurisprudencia casacional en materia tributaria

29/06/2020
17 Jun 20
Events and Webinars

Webinar: “COVID-19 Travel Disruptions: Impact on Foreign Business Travelers, Executives and their Employers”

17/06/2020

On Wednesday 17 June, the European American Chamber of Commerce is holding a webinar discussing the impact of COVID-19 on business trips abroad...
Press release

Pérez-Llorca analyses the impact of the state of alarm on commercial premises and hotel leases

Written by: Guillermina Ester, José Suárez...
28/04/2020

Pérez-Llorca organised a webinar with the aim of analysing the impact of COVID-19 and the state of alarm on the lease of commercial premises and hotels from three different perspectives...
23 Apr 20
Events and Webinars

Pérez-Llorca Webinar: “Leasing of commercial premises and hotels: what has happened since the declaration of the state of alarm and what solutions are being considered”

23/04/2020

On Thursday 23 April, Pérez-Llorca is holding a webinar analysing from a three-pronged perspective the state of alarm and its impact on leasing agreements for hotels and commercial premises...
Legal briefing

Royal Decree-Law 14/2020: Extension of the deadline for the filing and payment of various tax returns and self-assessments

Written by: José Suárez, Clara Jiménez...
15/04/2020
Coronavirus COVID-19

COVID-19: Tax Law

Written by: Clara Jiménez, José Azqueta, José Suárez, Norma Peña i Bagés...
08/04/2020

The Tax practice area has prepared a compilation of the tax regulations published to date so far due to the ongoing COVID-19 pandemic...
Legal briefing

Information briefing: Draft modification of the IAE and IBI tax ordinances of the Madrid City Council to establish 25% rebates

Written by: José Suárez, Clara Jiménez...
02/04/2020

In this article we analyse the initial draft of the modification of the tax ordinances of the Business Tax (IAE) and the Property Tax (IBI)...
Legal briefing

Senior management dismissals: severance pay and a change of criteria from the Supreme Court regarding its exemption for the purposes of personal income tax

Written by: José Suárez, Isabel Moya, Alejandra Flores...
27/11/2019
20 Nov 19
Events and Webinars

Second Seminar on Municipal Taxation

20/11/2019

On 20 November, Pérez-Llorca is hosting the second seminar on Municipal Taxation...
Pérez-Llorca Legal Journal - March 2019
Revista jurídica

Pérez-Llorca Legal Journal – March 2019

20/05/2019
Article

The greatest value: intangible assets

Published by: Asociación Española de Videojuegos
Written by: Andy Ramos Gil de la Haza, José Suárez...
13/05/2019

...
Press release

Pérez-Llorca analyses the latest local taxation developments

Written by: José Suárez, Diego Marín-Barnuevo...
26/11/2018

Pérez-Llorca organised a seminar on ‘the latest local taxation developments’, which reflected on the latest developments in the field...
21 Nov 18
Events and Webinars

“Local Taxation News” Seminar

21/11/2018

Pérez-Llorca will hold a seminar on 21 November which will discuss local taxation news...
2018 Práctica Fiscal para abogados
Book

2018 Práctica Fiscal para abogados

27/07/2018
Legal briefing

Tax changes included in Law 6/2018, of 3 July, on the General State Budgets

Written by: José Suárez...
16/07/2018

On 4 July 2018, Law 6/2018, of 3 July, on the General State Budgets for 2018, was published in the Official State Gazette...
Article

Developments regarding the municipal capital gains tax

Written by: Diego Marín-Barnuevo, José Suárez...
09/04/2018
Legal briefing

VAT: New rules on digital services and distance selling and proposals to reform their tax rates

Written by: Daniel Olábarri, José Suárez...
06/03/2018

Analysis of the main changes introduced by Directive (EU) 2017/2455 amending the 'VAT Directive' and Directive 2009/132/EC...
Press release

Pérez-Llorca names five new partners

Written by: Beatriz García, Fernando Bedoya, Javier Gómez, José Suárez, Pedro Marques da Gama...
09/01/2018

Pérez-Llorca has today announced the appointment of five new partners: Fernando Bedoya, Beatriz García, Javier Gómez, Pedro Marques da Gama and José Suárez. With these new additions to the partnership, the firm has increased its total number of partn...
Legal briefing

Tax innovations approved at the end of 2017: direct and indirect taxes and other urgent measures

Written by: José Suárez, Daniel Olábarri...
05/01/2018

On 30 December 2017, various tax regulations were published in the Official State Gazette amending the regulations of various taxes, both direct and indirect, and other legal texts related to certain tax obligations...
Legal briefing

Novedades fiscales al cierre del ejercicio 2017: Impuestos directos e indirectos y otras medidas urgentes

Written by: Clara Jiménez, José Suárez...
05/01/2018

El pasado 30 de diciembre de 2017 se publicaron en el Boletín Oficial del Estado diferentes normas de naturaleza tributaria que modifican los reglamentos de diversos impuestos, tanto directos como indirectos, y otros legales vinculados con determinad...
Legal briefing

Fiscal news at the close of the 2017 financial year: Implementing Regulation of the LGT

Written by: Clara Jiménez, José Suárez...
05/01/2018

Summary of the different tax regulations published on 30 December 2017...
Article

New ruling on severance pay for dismissed executives

Published by: Iberian Lawyer
Written by: José Suárez...
26/06/2017
Legal briefing

Package of tax measures adopted by the Council of Ministers in order to meet the 2017 public deficit target

Written by: Clara Jiménez, José Suárez...
05/12/2016

Royal Decree-Law 3/2016 adopts tax measures aimed at consolidating public finances and other urgent social measures...
Article

VAT on digital books, newspapers and magazines

Written by: José Suárez...
05/12/2016

On 1 December, the European Commission confirmed its firm decision to promote a technology-neutral VAT regime...
Article

Los derivados financieros y su problemático tratamiento en el IVA

Written by: José Suárez...
22/04/2016
Article

Law 34/2015, of 21 September, partially amending Law 58/2003, of 17 December, General Tax Code

Written by: Daniel Olábarri, José Suárez...
13/11/2015
Article

The tax inspection deadline: a minefield

Written by: Clara Jiménez, José Suárez...
03/07/2014
Legal briefing

Law 22/2013, of 23 December, on the General State Budget for 2014

Written by: Clara Jiménez, José Suárez...
02/01/2014

Summary of Law 22/2013 of 23 December 2013 on the General State Budget for 2014 ("LPGE"), which includes new developments in the field of taxation...
Article

Law 22/2013, of 23 December, on the General State Budget for 2014

Written by: Clara Jiménez, José Suárez...
02/01/2014

Law 22/2013 of 23 December 2013 on the General State Budget for 2014 (“LPGE”) includes, as usual, several new developments in the field of taxation, which are detailed in this information briefing...