Dividend distribution enables companies to share profits with their shareholders, whether from annual results, voluntary reserves, or interim payments. Each method includes specific requirements and financial implications and requires careful management.
The year 2025 brings noteworthy tax measures. The new Law 7/2024 introduces changes to Corporate Income Tax (IS), IRPF and VAT, as well as new taxes for large multinational companies, financial entities and tobacco-derived products.
Royal Decree 1183/20 requires energy consumption and demand facilities in Spain to provide an economic guarantee to the competent authorities, amounting to €40/kW.
Spain’s tax system provides exemption regimes to eliminate economic double taxation on dividends and capital gains earned by domestic and foreign companies, nationally and internationally.
Seasonal and tourist rentals are contractual leasing modalities that, despite sharing similarities, are subject to different regulations in Spain.
In the context of public procurement in Spain, Temporary Joint Ventures (UTEs) are governed by Article 69 of Law 9/2017, dated November 8, on Public Sector Contracts.
Energy storage is a key element in transitioning to a more sustainable energy system. We explore the current regulatory framework in Spain and analyze energy storage methods and the specific conditions for their implementation.
In investing in a startup, venture capital firms issue letters of intent to define the basic structure of the proposed investment. This document, which addresses the most relevant aspects of the transaction, serves as the starting point for negotiations between the parties involved in executing the financing.
Venture capital is reshaping the global economic landscape with trends including mega-funds, specialization in emerging sectors like green technology and artificial intelligence, and growth in developing markets. Furthermore, innovative financing models like venture debt and SPACs are changing the game.
Diller Scofidio + Renfro takes a strategic step in Spain with the RENAZCA project, with Mariscal Abogados providing legal advice on this key operation.
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