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Recent publications
Standard terms and conditions in B2B contracts: incorporation test and enforceability
Standard terms and conditions are widely used to streamline B2B contracting. However, under Spanish law, they are not automatically enforceable. To be legally binding, they must pass the incorporation test, ensuring that the counterparty had a real opportunity to review them and that the clauses are clear and understandable, in line with Law 7/1998.
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.
