tax

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

27/12/2022

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

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

23/12/2022

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

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

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...

Published by: Wolters Kluwer

The AEAT’s single legal personality means that the notification made to the ORT triggers the deadline for the Administration to lodge an appeal

Written by: Clara Jiménez, Alejandra Flores...

15/07/2022

This article analyses the Spanish Supreme Court judgments from the Contentious-Administrative Chamber, second section, of 17 June, 18 June and 21 June 2021...

Published by: Wolters Kluwer

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

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)...

Written by: Alejandra Flores, Joaquín Ruiz Echauri, Yolanda Valdeolivas...

Law on employee pension plans

06/07/2022

In this Legal Briefing we analyse the regulation promoting occupational pension plans...

Published by: Thomson Reuters

Distressed M&A Transaction (Spain)

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...

Written by: José Azqueta...

What next for Spanish REITs?

Published by: Expansión

29/03/2022

Lawyers have been in a curious situation lately, with many investors asking: what next for Spanish REITs?...

Written by: José Suárez, Marta Rodríguez Castillo...

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

10/03/2022

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

Spain Adopts New Measures For Start-Up Businesses

Published by: Tax notes

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...