View pdf Form 720: Informative return on assets and rights located abroad We would like to remind you that the deadline for filing the informative return on assets and rights located abroad (form 720) for the financial year 2023 is between 1 January and 1 April 2024. This tax reporting obligation on assets and rights located abroad is divided into three blocks: 1. Accounts in financial institutions located [...]
View pdf TAG Law | Best Lawyers Nominates Thirteen Lawyers from Practice in Sixteen Legal Specialties Best Lawyers, a publishing company specialising in the evaluation of professionals in the legal sector, has published its guide for Spain 2024. In this guide, 13 lawyers from Escura have been nominated. The nominated lawyers have received 16 awards in the following specialties: Corporate Governance and Compliance, Data Protection, Tax, Corporate Law and Mergers and [...]
Best Lawyers Nominates Thirteen Lawyers from Practice in sixteen legal specialties Best Lawyers, a publishing company specialising in the evaluation of professionals in the legal sector, has published its guide for Spain 2024. In this guide, 13 lawyers from Escura have been nominated. The nominated lawyers have received 16 awards in the following specialties: Corporate Governance and Compliance, Data Protection, Tax, Corporate Law and Mergers and Acquisitions, Real Estate Law, Banking [...]
Consulte pdf Form 232 – Submission in November (Informative return on related-party transactions) Escura reminds you by means of this informative flash the obligation to submit the Form 232 on Informative return on related-party transactions and on transactions and situations relating to countries or territories classified as tax havens. Remember that this obligation was approved by the Order HFP/816/2017, of August 28th, published in the Bulletin (BOE) on August 30th, [...]
“TAG LAW” publishes an article by Escura - Spain Implements EU Directive 2019/2121 with New Regulations on Corporate Structural Modifications Check the appearance © La presente información es propiedad de Escura, abogados y economistas, quedando prohibida su reproducción sin permiso expreso. Contact escura@escura.com 934 94 01 31 Our offices → Barcelona → Madrid → Tarragona Follow us [...]
view pdf Spain Implements EU Directive 2019/2121 with New Regulations on Corporate Structural Modifications This post briefly explains Spain's implementation of EU Directive 2019/2121 and the corresponding new regulations concerning corporate structural changes in mergers by the Royal Decree-Law, which amends Law 3/2009 on structural changes of capital companies (LME). The Royal Decree-Law, effective from June 29, 2023 incorporates Directive (EU) 2019/2121, issued by the European Parliament and the Council [...]
See pdf Whistleblowing law has entered into force in Spain The Law 2/2023 regulates the protection of those who report regulatory and anti-corruption violations, by transposing the Directive (EU) 2019/1937, better known as the Whistleblowing Directive. I. What does it consist of? With the entry into force of the law certain companies operating in Spain are obliged to implement a whistleblowing canal, allowing workers, suppliers, customers and third parties, to [...]
View pdf The solidarity welth TAX for high-net-worth individuals in Spain In Spain, with the entry into force, on December 28, 2022, of Law 38/2022, a new tax has been introduced, called "Impuesto de Solidaridad a las Grandes Fortunas." Basically, this is a temporary welth tax for high-net-worth individuals that applies throughout Spain and has been introduced, according to the government's declarations, to harmonize taxation among the Autonomous Communities. It [...]
View article Spain introduces a plastic tax for non-reusable packaging. The Spanish legal system transposed Directive (EU) 2018/851 through the entry into force of Law 7/2022 (LRSC) “to promote a circular economy by revising the current regulations on waste and contaminated land”, and the “Real Decreto 1055/2022”, which revised the Spanish regulations on packaging and packaging waste. In summary, the main changes are as follows: Restrictions on certain [...]
