In the CAE system, the “delegated entity” is the agent that can assume, by delegation, the energy savings objectives of the obligated entities. This article discusses the requirements to obtain accreditation as a delegated entity.
Notarial Meetings are a mechanism for transparency and legal security in shareholder meetings in Spain. Discover who can request the presence of a notary, the requirements to do so, and other aspects of the procedure.
In Spain, the sale of productive units within the framework of insolvency proceedings is subject to a specific legal regime. This sale ensures the continuity of business activities and the job security of the company’s employees. For investors, purchasing these units presents an attractive opportunity to develop economic activities.
In Spain, there are various commonly used incentive plans. However, not all share the same objectives, characteristics, and tax implications. Understanding these consequences is essential for determining the plan that best fits the needs of the company and its employees.
Following Supreme Court ruling 544/2024, Absolute Permanent Disability and Major Disability benefits are now incompatible with any work requiring Social Security contributions. The new criteria allow only minor, occasional work that does not involve registration or contributions, aiming to protect genuine cases of income loss due to disability.
Spain has become one of the most attractive jurisdictions in Europe for setting up startups, thanks primarily to the tax benefits available to these companies, their partners, and their employees. These advantages help them become more competitive in the market.
The factoring contract allows companies to transfer their accounts receivable to a financial entity to obtain immediate liquidity. It offers credit risk management, especially with non-recourse factoring, and optimizes financial management by outsourcing collections.
In Spain, actual working time is when the worker is at the employer’s disposal. But what is the consideration of travel, breaks, attendance and on-call times?
Mariscal Abogados advises the Cypriot aviation MRO giant Heavytech on its strategic acquisition of Hispano Lusitana de Aviación, S.L., marking the group’s entry into the Spanish market.
Since 1995, Spain’s ETVE (Entidad de Tenencia de Valores Extranjeros) regime has provided an appealing tax structure for managing foreign investments. ETVEs allow minimal taxation on dividends and capital gains, taking advantage of Spain’s extensive double taxation treaties. This regime benefits investors by enabling efficient repatriation of funds and reducing overall tax liabilities.
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