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Letrado Asesor

The figure of the legal advisor

A forgotten figure but mandatory on certain occasions, whose existence becomes key to prevent possible corporate conflicts. The figure of the legal advisor in commercial companies, although it is a somewhat forgotten…
Prestamos simulados

Simulated loans: Judicial criterion issued by the High Court of Justice of Catalonia.

We present the summary of the judgment issued by the TSJ of Catalonia, 933/2022, in which it considers that there is an absolute simulation of the loans granted based on a series of aspects and facts that lead to presume…
influencers tributación

Tax obligations of influencers

We echo a consultation recently issued by the Directorate General of Taxes that refers to the tax treatment applicable to a natural person who carries out the activity of "influencer". The services she provides are the publication…

Learning to live in fragility

Living in an environment of fragility, which shows continuous failures, means knowing how to live with uncertainty and insecurity, as unpredictability becomes a constant. We cannot deny that there has always been uncertainty…

When it comes to phishing and bank smishing, complain to your bank

The vulnerability of older people to the digitalisation of banking services. "I'm old, but I'm not an idiot", the onus is on the bank. 1. Proliferation of different types of crime involving money deposited in banks There…

Limits to the shareholder's right of withdrawal in the event of non-distribution of dividends

The Supreme Court establishes the limits to the use of Article 348 bis of the Capital Companies Act, on the right of the shareholder to withdraw from the company due to non-distribution of dividends. Article 348 bis of…
Perspectivas M&A 2022

M&A Outlook 2022

Economic experts, entrepreneurs, mergers and acquisitions (M&A) professionals, investment bankers and their advisors remain generally optimistic about the outlook for M&A in 2022. In fact, it follows the trend of…
Campaña de Renta y Patrimonio 2021

Income and Wealth Tax Campaign 2021

The Personal Income Tax and Wealth Tax campaign for the 2021 tax year began on 6 April. As in previous years, the deadline for filing Personal Income Tax (IRPF) and Wealth Tax (IP) returns runs until 30 June. In the event…

VAT on donated goods

The donation of goods to non-profit entities has generated a specific problem in relation to VAT taxation for both the donor and the entity receiving the donation. The detriment derived from VAT taxation arising from donations…
Nueva tributación sobre los envases de plástico no reutilizable

New taxation on non-reusable plastic packaging

With effect from 1 January 2023, two new environmental taxes will enter into force, which will be levied on non-reusable plastic packaging and on the deposit of waste in landfills and its destruction The recently published…
Directiva Whistleblowing

The Whistleblowing Directive and its transposition in Spain

Spain, like many Member States, urgently needs to transpose Directive (EU) 2019/1937 on the protection of persons reporting breaches of EU law, the deadline for which expired on 17 December 2021. On 16 December 2019, Directive…

Developments in the rental housing market: limitation of the rent update and declaration of unconstitutionality of the Catalan law

The government has decreed a rent freeze in the wake of the crisis generated by the war in Ukraine, while the Constitutional Court has annulled a large part of the content of the Catalan Housing Law. In the last month,…

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