Foundations have become a well-established legal vehicle within the art and culture ecosystem, aimed at the preservation, promotion and dissemination of artistic heritage. At Devesa, we created a dedicated Art Law practice within our legal and tax advisory services to support collectors, families with artistic assets, investors and institutions in the creation, management and legal […]
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The management of 5 days’ paid leave due to hospitalisation or serious illness of a family member or partner has become a common source of doubts and incidents in the workplace. The increase in requests in recent months has led to a notable increase in labour disputes, especially after the recent National Court Ruling No. […]
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We are currently in the key period for filing Spain’s 2024 Income Tax and Wealth Tax (Impuesto sobre el Patrimonio, or IP) returns, which are due by 30 June. Since the 2022 tax year, however, a new companion tax has joined the calendar: the Solidarity Tax on Large Fortunes (Impuesto de Solidaridad de las Grandes […]
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What is criminal compliance in hospitality? Until relatively recently, criminal compliance was mainly associated with highly regulated sectors. However, companies across a growing range of industries are adopting compliance programmes as part of their social responsibility, good governance, and commitment to transparency. Criminal compliance in hospitality businesses — such as hotels and restaurants — involves […]
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A matter that we increasingly deal with at our firm involves providing legal advice on the criteria for identifying business succession and the resulting liability of the new company for outstanding debts left by its predecessor. What is business succession? Business succession is a legal concept regulated under Article 44 of the Spanish Workers’ Statute […]
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What is venture capital and how does it invest in startups? The world of startups and venture capital has emerged as a key driver of innovation and economic transformation in recent decades. This ecosystem, powered by early-stage companies with high growth potential—primarily in the tech sector—attracts investment funds willing to take significant risks in exchange […]
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