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Author: Antonio.Leon

Applicability of restrictions on indirect transfers of equity interests

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Compulsory filing of annual accounts without commencement of business activity by the company

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The certifying powers of joint directors of a company with more than two directors

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Increase in the Social Security contribution for the self-employed

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Global minimum tax for multinationals and large national groups in Spain

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The knowledge of the shareholders of a family company about the remuneration of the directors is sufficient to consider the expense as tax deductible.

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A director whose term of office has expired may convene a meeting to appoint a new director

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Deductibility of losses due to dissolution without liquidation of the foreign subsidiary from the IS

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Non-attendance of the directors of a company at the general shareholders’ meeting

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The Constitutional Court declares the measures affecting Corporate Income Tax since 2016 unconstitutional

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