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Why are wealthy individuals starting to use SILs (Free Investment Companies) to manage their wealth? It is not surprising that more and more families with extensive wealth are opting to structure their investments through figures such as the Free Investment Company or SIL. The strict control that the tax administration is carrying out with the […]

Artificial intelligence (AI) is changing human resource management in companies, covering processes such as recruitment and performance analysis. With the entry into force of Regulation 2024/1689, which regulates AI, the European Union establishes a clear regulatory framework for the use of AI in the workplace. In doing so, it aims to ensure that the implementation […]

The investment industry is continuously growing in Spain and gaining more and more weight. In our recent publications, we have tried to explain the main characteristics of some investment vehicles such as the Free Investment Companies or Closed-Ended Investment Companies (SICC). Along the same lines, in this article we are going to analyse the tax […]

Following the articles we have published on other collective investment institutions such as Free Investment Companies and their tax benefits, as well as the monograph we published on the main vehicles for real estate investment in Spain, this time we are going to focus on closed-end collective investment entities other than venture capital firms, also […]

In limited liability companies, as a general rule, the transfer of shares is subject to a number of restrictions in order to protect the stability of the company by avoiding uncontrolled changes in the ownership of the share capital. These limitations on the transfer of shares are a consequence of the closed nature of this […]

In previous posts in our blog, we have highlighted the growing interest in Free Investment Companies (SIL), as they are flexible investment vehicles that allow investment in any type of financial asset (shares, stocks, crypto-assets, etc.), offering a minimum taxation in the Corporate Income Tax. In today’s post, we will detail the main tax benefits […]

Real estate investment in Spain has experienced remarkable growth in recent years, making it an attractive focus for both domestic and international investors. Larger cities, such as Madrid and Barcelona, remain the focus of attention, but other less traditional regions, such as Alicante, Málaga and Bilbao, are seeing a significant increase in interest and investment. […]

Employee incentive plans are a common instrument in companies, aimed at recognising the contribution of certain key people in the process of development and growth of the entities. Thus, these plans are remuneration instruments that grant their beneficiaries economic and/or political rights. Usually, these incentive schemes are linked to the granting of Stock Options or […]

The redeployment of employees in other companies of the corporate group is a common practice used by companies to restructure their workforces and often to avoid direct redundancies. However, this solution may raise important doubts, especially with regard to the calculation of collective redundancies. The recent judgment no. 412/2024 of 14 May 2024 of the […]

The Free Investment Company (‘SIL’) is a type of collective investment institution (‘IIC’) that is little known, but which enjoys significant advantages, both from the point of view of flexibility in its types of investment and from a commercial and taxation point of view. To such an extent that, from our professional experience at Devesa, […]