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Initiatives for Equality

View the PDF During 2019, there have been several changes in various areas of labor law. There have been amendments made to initiatives to promote equality in the workplace as well as amendments made to the registry of wages , all resulting from the adoption of the Royal Decree-Law 6/2019 of the 1st of March on urgent measures to ensure equal treatment and opportunities between women and men in employment and occupation, [...]

International transfers of personal data

View the PDF The month of November has been accompanied by an interesting novelty in terms of Data Protection, in relation to international transfers of personal data. This information circular aims to address the requirements to carry out this type of transfers and analyze the new features introduced by the European Commission in this area. “International transfer of personal data" means the sending of data from Spanish territory to recipients established in [...]

BREXIT – Transitional period: Britons living in Spain

View the PDF The Withdrawal Agreement concluded between the European Union and the United Kingdom establishes the terms and conditions of the withdraw and entered into force last 1st February 2020. This Agreement sets out a transitional period which lasts from 6th July 2020 until 31st December 2020. During this transitional period, those UK nationals that reside in Spain will continue to be subject to the European Union free movement legislation, which [...]

Model 232 – Presentation in November (Information Statement of Related Operations)

View the PDF ESCURA would like to remind you, through this informative flash, of the obligation to submit Model 232 of the Information Declaration of Linked Operations and of operations and situations related to countries or territories classified as tax havens. Please note that this obligation was approved by Order HFP/816/2017 of the 28th of August published in the BOE on 30 August 2017. The filing period for this model is the [...]

The obligation for foreign companies to possess the Spanish NIE when required by the Spanish tax legislation.

View the PDF The Resolution agreed on the 15th of September 2020, by the Directorate-General for Legal Security and Public Faith (DGSJFP), settled on the appeal brought against the Refusal of the Register to register a deed of capital reduction of an S.L., with the objective of returning contributions to one of the associates, the non-granter of said appeal, domiciled in Washington DC, USA and incorporated under the laws of Washington DC. [...]

The duration of stay in Spain during the state of emergency will contribute to the calculation of tax residency

View the PDF The Spanish Tax Agency has published a binding consultation clause V1983-20 which concludes that the period of stay in Spain during the state of emergency will be counted for the purpose of determining the number of days that contribute towards the 183 days required to qualify as a tax resident in Spain. Therefore, all those who were in confinement in Spain during the state of emergency due to the [...]

Data Protection: newsletter on security measures. Chapter one: passwords.

View the PDF With the entry into force of the Regulation (EU) 679/2016 and the Organic Law 3/2018 on the Protection of Personal Data and the guarantee of digital rights among its novelties is highlighted the principle of proactive responsibility that companies must perform to maintain good security measures for the protection of the personal data. This principle requires greater participation and involvement of companies to ensure a level of security appropriated [...]

Cross-border inheritances

View the PDF Cross-border inheritances are increasingly common. They occur when a citizen dies in a country of the European Union, different from their nationality, with goods in different member states of the European Union. The basic rule is that inheritances are governed by the law of habitual residence and not by the nationality of the deceased. These situations raise various legal problems as determining which law should be applied to the [...]

Tax obligations for Spanish tax non-residents who own a property in Spain

View the PDF Escura would like to inform you through this newsletter of the principal tax consequences of being considered Spanish Tax non-resident and owning a property in Spain. In general, individuals who spend less than 183 days during the calendar year in Spain are considered Spanish Tax non-residents. Non-resident taxpayers in Spain are taxed on their income and assets from Spanish source only. Therefore, Spanish Tax non-residents who own a [...]

Best Lawyers distinguished lawyers from Bufete Escura

Best Lawyers, the most prestigious guide of lawyers in the United States, has already published the list of the most outstanding Spanish lawyers by specialty, for the year 2019. Among the most outstanding lawyers, 9 lawyers from Bufete Escura have been selected, having received a total of 12 mentions in the areas of Corporate and M&A, Tax, Litigation, Banking and Finance, Real Estate Law and Privacy & Data Protection Law. This recognition [...]