Blog

The trading of securities of small and medium-sized enterprises (SMEs) on Multilateral Trading Systems (MTS) is becoming increasingly common. Consequently, regulation in this area continues to evolve, adapting to the flexibility and agility required by transactions that reflect the nature of the market in which such securities are traded. In line with this trend, at […]

In the world of corporate acquisitions, one of the most common yet complex structures is the LBO (leveraged buy-outs). This is a mechanism whereby an investor – typically a private equity fund or a corporate group – acquires a company primarily through external financing. What is characteristic of this model is that the purchaser usually […]

Is it possible to pay wages in cryptocurrencies in Spain? Cryptocurrencies are booming and, unsurprisingly, we have already discussed them in this blog in articles such as this one on cryptocurrencies and Transfer Tax, and this one on their taxation under Corporate Income Tax. Today we address a question increasingly present in business debates: can […]

As already discussed in several previous posts, and in particular in the post authored by my colleague Hipólit Borrás i Cantó, which we now update in light of recent case law, the tax classification of real estate leasing remains a crucial issue for family businesses and asset-holding companies in Spain. As previously noted (without intending […]

The transport sector is a cornerstone of the Spanish economy, but it is also one of the sectors that accumulates the most employment-related disputes and Social Security issues. For medium-sized companies —fleets, logistics operators, or specialised carriers— these employment contingencies are not mere formalities: they can translate into penalties, additional costs, and litigation. This article […]

Our colleague, María Roldán, a solicitor in the Corporate Law department, previously wrote a piece focusing on the differences between a total demerger and a partial demerger. On this occasion, this article will delve deeper into the concept of the corporate demerger from a practical perspective, with the aim of understanding the documents that must […]

An increasing number of Spanish companies are entering into service provision contracts in other Member States of the European Union, thereby raising the number of posted workers within the EU. This practice involves the temporary secondment of employees to carry out services in the host country. Although the employment relationship continues to be governed by […]

Non-EU taxpayers who earn income from renting property in Spain have been at a disadvantage for years compared to EU residents. While the latter could deduct expenses related to the lease—such as mortgage interest, property tax, or repairs—non-EU residents were required to pay tax on gross income under the Non-Resident Income Tax (IRNR). This situation […]

The interpretation of the Directorate-General for Taxation (DGT) Cryptocurrencies and ITP have become a central debate in the Spanish tax system. The expansion of crypto-assets has tested the limits of tax and legal frameworks. In Spain, the DGT — according to binding consultation V0935-25 — is consolidating an interpretation that directly affects the use of […]

Legal framework of corporate tax rates Law 27/2014 of 27 November on Corporate Income Tax (LIS) has introduced a major reform of corporate taxation in Spain. One of the central elements of this reform is found in Article 29, which regulates the tax rates applicable to taxpayers. In addition, Transitional Provision 44 establishes a temporary […]