Modification of the statute of limitations to claim for directors’ liability for company debts

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Application of the reduced corporate income tax (IS) rate of 15% to dormant companies

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The provisional deregistration in the AEAT Entities Index prevents the registration of the dissolution of a company and the appointment of the liquidator

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Deductibility of the IS of the remuneration of a director with dual relationship

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Request by minority shareholder for a notary witnessing the shareholders meeting and inefectiveness of corpote resolutions

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End of the Portuguese Non-Habitual Residents Regime (“RNH”)

On the November 29th, 2023, the Portuguese Parliament have approved the Portuguese Budget Bill for 2024 (the “Budget 2024”). After one and a half month of discussions and a lot of uncertainty, it was confirmed that the current special tax regime for Non-Habitual Residents (the “NHR”) will have some relevant changes. To clarify, we will […]
Donation rebate with document formalized before a foreign Notary public

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Reduction of the share capital of LLC below the legal minimum of 3,000 euros

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News about Housing Law

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Build to Rent. Legal considerations in Spain

In the real estate sector, Build to Rent is understood to mean an investment in assets with the ultimate aim of obtaining income from long-term leases of the assets. The investment typically funds the acquisition, development, building, rehabilitation or adaptation of the asset, which is usually real estate. The impact on the global economy of […]