Antonio.Leon, Author at Seegman

Complete Guide to Company Incorporation in Spain

Establishing a company in Spain can be a quick and efficient process if well planned. However, when the founder is a foreign individual or entity, the operation requires deeper analysis that goes far beyond formal compliance: it’s essential to understand the legal, tax, and operational framework to make solid foundational decisions from the outset. At […]

Beckham Law: Tax Benefits for Foreign Workers

Spain has become one of the most attractive destinations for international professionals and entrepreneurs thanks to a combination of quality of life, global connectivity, and—most importantly—strategic tax incentives. One of the most notable is the Beckham Law, a special tax regime that allows inbound workers to be taxed as non-residents, benefiting from a reduced tax […]

Sustainability Report 2024

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Right of separation due to change in corporate purpose

The Provincial Court (AP) of Madrid considers that the lack of coincidence between the corporate purpose and the activities actually carried out by a company does not allow a shareholder to separate from the company. In its judgment no. 46/2025 of February 7, 2025, the AP analyzes the challenge to a shareholders’ meeting agreement regarding […]

Joint account agreement or irregular partnership

The Provincial Court (AP) of Jaén confirmed the nullity of a joint account agreement signed in August 2015, on the grounds that it concealed an irregular partnership whose purpose was to circumvent an express legal prohibition on administrative concessions for tobacco shops. Two individuals signed a contract, which was nominally classified as a joint account […]

Merger by absorption: When to file corporate income tax?

In the context of a merger by absorption registered in the Commercial Registry during the 2025 fiscal year, the absorbing entity assumes the obligation to file corporate income tax returns for both its own activity and that of the absorbed entity for the current fiscal year. The income generated by the absorbed entity will be […]

Guidelines for setting the remuneration of directors

The Supreme Court confirms that the remuneration of directors must be proportional to the importance and economic situation of the company, in accordance with article 217.4 of the Capital Companies Act (LSC). The Supreme Court has ruled on an appeal against a judgment of the Provincial Court that had upheld the challenge to the shareholders’ […]