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Recent publications
Permanent establishment in Spain: concept and requirements
A permanent establishment in Spain determines when a foreign company becomes liable for Spanish taxation because of its economic presence. Spanish legislation and OECD tax treaty standards define this concept, central to international tax law.
Hotel Real Estate Asset Transfers in Spain
The transfer of hotel real estate assets in Spain involves complex legal and strategic decisions. Choosing between acquiring the property directly or purchasing the operating company has significant contractual, operational and tax implications that must be carefully assessed.
Pre-pack insolvency in practice: key advantages over traditional insolvency proceedings
Pre-pack insolvency has emerged as an increasingly relevant tool in corporate restructuring and insolvency scenarios. This mechanism allows the advance preparation of a business or the sale of productive units prior to the formal commencement of insolvency proceedings, with the aim of preserving enterprise value and accelerating execution.
