
Preliminary Draft Law on Structural Modifications
Following the extraordinary session of March 10, 2023 held by the Economic and Social Council of Spain, in which the Preliminary Draft Law on Structural

Following the extraordinary session of March 10, 2023 held by the Economic and Social Council of Spain, in which the Preliminary Draft Law on Structural

The General Directorate of Legal Security and Public Faith interprets extensively Article 4.1 of the Capital Companies Act (LSC). The DGSJFP has interpreted said article

The Regional Economic-Administrative Court of Madrid (TEAR) recognizes the ISD rebate even with a document formalized by a foreign Notary Public. In a Resolution dated

The dissolution of the company and the appointment of the liquidator are not part of the entries that the Registrar may make if the marginal

With the start of the new year of 2024, a new regime for non-habitual residents in Portugal also came into force, where innovation finds tax

The tax would be applicable as of 1 January 2024 for Spanish entities that are part of multinational groups and those with revenues of more

The company is obliged to comply with commercial obligations, including the filing of annual accounts, from the same financial year in which the articles of

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

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

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