Tax benefits of Free Investment Companies Tax benefits of Free Investment Companies
Category: mercantil
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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Main vehicles for real estate investment in Spain Main vehicles for real estate investment in Spain
Real estate investment in Spain has experienced remarkable growth in recent years, making it an attractive focus for both domestic and international investors. Larger cities, such as Madrid and Barcelona, remain the focus of attention, but other less traditional regions, such as Alicante, Málaga and Bilbao, are seeing a significant increase in interest and investment. […]
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Restricted Share Units (RSUs) as an alternative me […] Restricted Share Units (RSUs) as an alternative mechanism to Stock Options and Phantom Shares
Employee incentive plans are a common instrument in companies, aimed at recognising the contribution of certain key people in the process of development and growth of the entities. Thus, these plans are remuneration instruments that grant their beneficiaries economic and/or political rights. Usually, these incentive schemes are linked to the granting of Stock Options or […]
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The Free Investment Company (‘SIL’) is a type of collective investment institution (‘IIC’) that is little known, but which enjoys significant advantages, both from the point of view of flexibility in its types of investment and from a commercial and taxation point of view. To such an extent that, from our professional experience at Devesa, […]
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Tax implications of the exit of a shareholder from […] Tax implications of the exit of a shareholder from the shareholder structure
In family businesses, it is common to find certain corporate conflicts that can be resolved with the exit of the dissatisfied partner (or partners). In this article, we will explain the tax implications of the exit of a partner from the shareholding of a business entity. This issue is covered by the Capital Companies Act […]
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10 mistakes to avoid when raising capital in finan […] 10 mistakes to avoid when raising capital in financing rounds
Raising capital is one of the most challenging tasks startups face. Moreover, although raising investment can be the boost needed to scale a business, the process of raising funds is full of obstacles, and there are certain mistakes that can be very costly, both for companies with little experience in the market and for those […]
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Organic Law 2/2024: Are companies prepared for the […] Organic Law 2/2024: Are companies prepared for the new mandatory parity?
On 22 August, Organic Law 2/2024 on Equal Representation and Balanced Presence of Women and Men (the ‘Law’) came into force, which is a further step in the quest for gender equality in Spain. This law not only transposes the European Directive 2022/2381 on gender parity on boards of directors, but its scope is more […]
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Transfer of transport cards in the event of a merg […] Transfer of transport cards in the event of a merger of companies
In the business landscape, mergers and acquisitions are common strategies to drive growth, consolidate markets or improve the competitiveness of a company or group of companies. In particular, when these transactions involve companies in the transport sector, legal and operational challenges arise that must be managed with precision to avoid business disruptions. One of the […]
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Is it possible to revoke the voluntary appointment […] Is it possible to revoke the voluntary appointment of an auditor?
What is a statutory auditor Statutory auditors are professionals who are responsible for reviewing and verifying the annual accounts, and other financial statements or accounting documents, prepared by companies and other institutions in accordance with the regulatory framework. Their ultimate purpose is to issue a report indicating whether the annual accounts are true and fair […]
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The Equity Line as a formula for financing listed […] The Equity Line as a formula for financing listed companies
Nowadays, many companies need financing to realise their projects or to accelerate their growth and, to do so, they turn to alternative financing, which is a departure from traditional bank financing, under which companies incur debt to banks that provide the necessary funds to meet such business challenges. In this article, we look at the […]
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