Liquidity management in the special tax regime for […] Liquidity management in the special tax regime for REITs
Category: Blog
Real Estate Investment Trusts (REITs) are a type of company whose main activity focuses on the acquisition, development and refurbishment of urban real estate for rental purposes. Legally, the legal regime for this type of company is set out in Law 11/2009, of 26 October, which regulates Real Estate Investment Trusts (hereinafter referred to as […]
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7 keys to the European Artificial Intelligence Act […] 7 keys to the European Artificial Intelligence Act and its impact on data protection
Technology is advancing by leaps and bounds. One of the most exciting – and also controversial – areas is artificial intelligence (AI), which promises to revolutionise how we work, communicate and live. But, like any revolution, it raises big questions: how do we ensure that the personal data it uses is handled ethically and securely? […]
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Launching a start-up: 4 legal tips for entrepreneu […] Launching a start-up: 4 legal tips for entrepreneurs
Launching a start-up is an adventure full of challenges, opportunities and crucial decisions that can define the success or failure of a company from the very beginning. In Spain, the legal and fiscal framework for companies that meet the characteristics of a start-up has a series of particularities that every entrepreneur should be aware of […]
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Compensation for unfair dismissal in Spain followi […] Compensation for unfair dismissal in Spain following the ECSR Decision
Compensation for unfair dismissal: UGT complaint to the European Committee of Social Rights (ECSR) The trade union UGT lodged a complaint with the European Committee of Social Rights (ECSR) to assess whether the compensation for unfair dismissal under Spanish law is in line with the Revised European Social Charter (ESC), ratified by Spain in 2021. […]
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Investment in works of art through Free Investment […] Investment in works of art through Free Investment Companies (SILs)
Why are wealthy individuals starting to use SILs (Free Investment Companies) to manage their wealth? It is not surprising that more and more families with extensive wealth are opting to structure their investments through figures such as the Free Investment Company or SIL. The strict control that the tax administration is carrying out with the […]
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Challenges of artificial intelligence in labour re […] Challenges of artificial intelligence in labour relations under the new European AI Act
Artificial intelligence (AI) is changing human resource management in companies, covering processes such as recruitment and performance analysis. With the entry into force of Regulation 2024/1689, which regulates AI, the European Union establishes a clear regulatory framework for the use of AI in the workplace. In doing so, it aims to ensure that the implementation […]
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Tax advantages of making investments through SCRs […] Tax advantages of making investments through SCRs or venture capital companies
The investment industry is continuously growing in Spain and gaining more and more weight. In our recent publications, we have tried to explain the main characteristics of some investment vehicles such as the Free Investment Companies or Closed-Ended Investment Companies (SICC). Along the same lines, in this article we are going to analyse the tax […]
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Following the articles we have published on other collective investment institutions such as Free Investment Companies and their tax benefits, as well as the monograph we published on the main vehicles for real estate investment in Spain, this time we are going to focus on closed-end collective investment entities other than venture capital firms, also […]
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What happens if I transfer my shares without respe […] What happens if I transfer my shares without respecting the right of pre-emptive acquisition?
In limited liability companies, as a general rule, the transfer of shares is subject to a number of restrictions in order to protect the stability of the company by avoiding uncontrolled changes in the ownership of the share capital. These limitations on the transfer of shares are a consequence of the closed nature of this […]
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In previous posts in our blog, we have highlighted the growing interest in Free Investment Companies (SIL), as they are flexible investment vehicles that allow investment in any type of financial asset (shares, stocks, crypto-assets, etc.), offering a minimum taxation in the Corporate Income Tax. In today’s post, we will detail the main tax benefits […]
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