In the field of small market M&A transactions, the choice between structuring a transaction as a transfer of assets or as a sale of shares
Executive Summary The High Court of Justice of Madrid, in its ruling 681/2025 of 17 September (rec. no. 1991/2021), confirms that a tax residence certificate
Executive Summary In its ruling on the unification of criteria on 17 July 2025 (Ruling 03697/2025), the Central Economic-Administrative Court (TEAC) established that taxpayers covered
Executive Summary The European Union has completed its most ambitious reform to the prevention of money laundering with the approval of a new legislative package,
Executive Summary The Supreme Court has recently recognised the primacy of the European Union law by not applying national tax rules which discriminate against non-Spanish
Executive Summary In recent years, the Tax Inspectorate has been conducting campaigns to review transactions involving the transfer of shares in operating companies to holding
Non-lucrative residence is a legal authorisation to reside in Spain without carrying out work or professional activities, expressly differing from other types of residence such
If you are thinking of launching a start-up in Spain, Law 28/2022 of 21 December could mark a turning point for your project. It is
Corporate tax is one of the main tax burdens for any company in Spain. But it is not all obligations: our system also offers tools
Executive summary In January 2025, the Organic Law 1/2025 was introduced, which amended article 365.3 of Spain’s Companies Act (LSC). The reform grants company directors