In accordance with the provisions of the response to binding consultation V1697-23, a resident in th
On June 27, 2024, Royal Decree 4/2024 was published, which modifies article 25 of the Corporate Tax
The issue raised in the Resolution of the Central Economic-Administrative Court of April 22, 2024 concerns the controversial application of the FEAC regime provided for in Chapter VII of Title VII of the Corporate Tax Law.
In a new installment of "Tinku Corporate Talks", Mario Caira had the privilege of interviewing two prominent figures in the legal world, Guillermo Hernández and Jesús Vadillo, both lawyers at Prolaw Iberia.
At PROLAW IBERIA we offer complete advice for foreigners and expatriates, from obtaining visas to processing residence permits.
In accordance with the recent ruling of the Third Contentious-Administrative Chamber of the Supreme Court dated March 13, 2024, a positive precedent is established to be taken into account in order to consider the remuneration received by company administrators as deductible.
The recent Binding Consultation of the General Directorate of Taxes, V0001-24 of January 22, 2024, has brought up certain situations not provided for in the Forty-First Transitional Provision of the Corporate Tax Law
Prolaw Iberia Abogados was created with a team of 40 professionals specialized in different areas of law and economics such as tax, labor, litigation, corporate law, M&A, regulatory compliance or crisis management (restructuring and bankruptcy), among others.
It has just been published in the B.O.E. today, February 10
An interesting ruling from the Superior Court of Justice of the Basque Country has been published, dated November 14, 2022 (3396/2022), which opens the possibility of applying regional regulations to residents in third countries
The Supreme Court has accepted for processing the appeal filed by the Pontevedra Provincial Council
The Constitutional Court opens the way to challenge those administrative notifications that the interested party can prove that they did not access the notification or have knowledge of its existence.
Today, December 28, 2022, Law 38/2022 has been published in the BOE, which creates the Temporary Solidarity Tax on Large Fortunes (ITSGF).
On December 1, 2022, the Law to promote the ecosystem of emerging companies was approved, whose objective is to establish a specific regulatory framework to support the creation and growth of emerging companies in Spain. PROLAW's tax department has carried out an analysis of the tax measures adopted by the new standard.
The National Court has recently admitted in two rulings, dated October 3 and September 21, 2022, the deductibility of the remuneration of administrators and directors
On July 27, Royal Decree-Law 13/2022, of July 26, was published in the BOE
By administrators and members of the Board of Directors
The pandemic caused by COVID-19 has meant, for tax purposes, a rethinking of some consolidated tax concepts as a result of the new circumstances.
The CJEU ruled in its ruling of January 27, 2022 against the Kingdom of Spain, in relation to the regulations that regulated the declaration of assets and rights abroad (model 720), understanding that there was a clear violation of the fundamental principle of free movement of capital.
The Government approved the bill on December 10. Once processed, the complete legal text has finally been published in the Cortes, awaiting approval in Congress, expected in the summer of 2022. This new law brings very important changes, especially in the tax field, through a battery of incentives taxes for startups.
Following the ruling of the Constitutional Court 182/2021 of October 26, in which the method of calculating the Tax on the Increase in Value of Urban Land, commonly known as municipal capital gains, is declared unconstitutional, the Government, through Royal Decree-Law 26/2021, has reactivated it again by establishing a new way to determine the tax base of the tax, consisting of the possibility of applying two alternatives depending on the situation: i) method objective that consists of multiplying the cadastral value by new coefficients, or, ii) a taxation system based on the increase in the real value obtained. In addition, non-subjection to the tax is established in those cases in which the taxpayer proves that there is no increase in the value of the land at the time of accrual.
Royal Decree Law 19/2021 establishes a series of deductions regarding personal income tax, based on investments in works that involve better energy efficiency in the habitual residence or rented for use as a home.
With effect from July 11, 2021, Law 11/2021, of July 9, on measures to prevent and combat tax fraud, has modified letter c) of section 1 of article 82 of the Consolidated Text of the Law Regulator of Local Treasury, in order to reinforce the rule of accumulation of the net amounts of the turnover of the entities that are part of a commercial group in the sense of article 42 of the Commercial Code.
The recent Supreme Court Ruling number 1130/2021, of September 15, 2021, resolves different question
The new Law 11/2021, of July 9, on measures to prevent and combat tax fraud, has incorporated new ob
Modification to the Wealth Tax due to Law 11/2021 on the fight against tax fraud.On July 10, L
The Tax on the Increase in the Value of Urban Land (hereinafter, “IIVTNU”), known as the Municipal C
The valuation of shares and social participations in unlisted companies for the purposes of the Inhe
The determination of the amortizable base of properties acquired free of charge for the calculation
The non-profit residence visa is an authorization that allows non-EU citizens to reside in Spain wit
One of the issues that arise when selling a property is determining its tax effects. To do this, it
Dear Customer:Royal Decree 2/2021, of January 12, was recently published, approving the
Dear Customer:Recently, the Council of Ministers approved the General State Budget Bill
Dear Customer:Due to the exceptional situation caused by the spread of the COVID-19 viru
On September 11, Jesús Vadillo Gutiérrez gave a talk on guidance and professional opportunities to t
A Morgan Stanley fund has closed an agreement with the Madrid developer to create a joint venture wi
Inés de Alvear Trenor, commercial partner at ProLaw Iberia and responsible for the firm's Defense, S
FISCAL.ProLaw Iberia has incorporated Íñigo Álvarez de Toledo as a part
Álvarez has more than 12 years of experience at Garrigues. Later he was Tax Manager for Grupo Zed an
ProLaw Iberia, a law firm founded 10 years ago, incorporates Íñigo Álvarez de Toledo and appoints hi
ProLaw Iberia, a law firm founded 10 years ago, incorporates Íñigo Álvarez de Toled
ProLaw Iberia, the law firm led by Jesús Vadillo, plans to reinforce the internationalization of its
Recently, the Supreme Court has raised a question of unconstitutionality to the Constitutional Court
Attached you will find our newsletter for the month of October that we have dedicated to analyzing R
Dear Customer:We begin the new year with a question of great importance and relevance. O
Dear Sirs: We send our Newsletter for the month of February that we have dedicated to the Instructio
Attached you will find our new Newsletter for the month of January, regarding the deadline and conte
Inés de Alvear, commercial partner at ProLaw Iberia and head of the firm's Defense, Security and Aer
ProLaw Abogados, new member of the Círculo FoundationClick on the following link to down
Newsletter for the month of July, which we have dedicated to Royal Decree 9/2015, of July 10, on urg
Special appeal (optional and prior to the Contentious-Administrative) in matters of administrative c
Inés de Alvear, author of the article “Some challenges of Law in relation to the regulation of the c
Introduced by Law 31/2014, of December 3, referring to the remuneration of company administrators. I
Our managing partner, Jesús Vadillo Gutiérrez, has recently been appointed member of the advisory bo
Continuation of our newsletter 3-15 sent in February, these modifications apply to both listed and u
Attached you will find our new Newsletter for the month of February, regarding the deadline for the
On January 22, 2015, between 8:00 p.m. and 9:00 p.m., Jesús Vadillo, our partner in the tax area, wi
Attached you will find our new Newsletter for the month of January, regarding the complete reform of
Since January 1, 2015, three new Income Tax deductions have come into effect for cialis vs viagra co
Participation of Inés de Alvear Trenor, in the “I Conference on Law, Security and Defense” organized
Interview with our Managing Partner for the Asocia magazine published by the Garrigues Study Center
Newsletter from ProLaw Iberia with tax news in the 2013 campaign of Personal Income Tax and Wealth T
Inés de Alvear, commercial partner at ProLaw Abogados and head of the firm's Defense, Security and A
Jesús Vadillo, our partner in the tax area, is teaching classes on taxation of non-residents during
Inés de Alvear, commercial law partner, will present and moderate the conference “Globalization and
Prolaw Iberia newsletter on recovery of VAT contributions.Click on the following link to