Antonio.Leon, Author at Seegman

Our Guide to Comprehensive Tax Compliance in Spain

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Guide to setting up a company and main corporate obligations in Spain and Portugal

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Obligation to keep books and documents in the liquidation of companies

The General Directorate of Legal Certainty and Public Faith (DGSJFP) has, through its decision of 14 January 2025, has confirmed the need to include in the public deed of liquidation the liquidator’s statement regarding his obligation to keep the commercial books and other corporate documentation or, where appropriate, the indication of its non-existence, as required […]

Portuguese 2025 State Budget – main tax measures

The Portuguese State Budget for 2025, enacted through Law no. 45-A/2024 of December 31, introduces a series of tax measures aimed at at strengthening the competitiveness of companies and improving employees compensation. The following changes took effect on January 1, 2025. 1. Adjustments to the Corporate Income Tax (IRC) (a) Reduction in Corporate Tax […]

Our guide to Mbappé Law

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Fiduciary services and representation

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Consequences of the revoked NIF in registry access

On 18th September 2024, the General Directorate of Legal Certainty and Public Faith, addressed an appeal against the qualification of the Property Registrar of Huelva No. 1, which suspended the registration of two deeds of sale due to the suspension of the Tax Identification Number (NIF) of the intervening entities. The deeds in question, authorised […]

Effectiveness in Spain of powers of attorney granted abroad by foreign companies: sufficiency and equivalence judgements

The DGSJFP has clarified that the sufficiency and equivalence judgements are the responsibility of the authorising notary in Spain. However, the judgement of equivalence does not require a specific formula and does not have to be carried out independently if the sufficiency of the power of attorney has already been confirmed. In this sense, for […]