International relocation to Spain from non-EU countries

Spain is increasingly emerging as an attractive destination for foreign investment and high net worth individuals, as it offers tax efficient structures in an EU country. One result is that emerging companies and those with an advanced track record should consider Spain as a place to establish their holding corporate structure. Advantages of Spanish domicile […]

Joint and several liability of the administrator for dissolution of the company

I. Introduction In this article we will deal with the liability regime of directors for company debts, with emphasis on those contracted against the Social Security regarding ruling 1103/2022 handed down on 27 July 2022 by the Administrative Chamber, Third Section of the Supreme Court, which is the subject of analysis, as well as the […]

New Startup Law: Law 28/2022, of 21 December, to promote the startup ecosystem

Spain has adopted important changes to corporate and personal tax that encourage foreign investment and the movement of qualified professional talent. I. Main novelties The Startup Law amends relevant provisions in Spain’s main tax laws: the Personal Income Tax Law, the Non-Resident Income Tax Law, the Wealth Tax Law and the Corporate Income Tax Law, […]