Publications List

28 2024 The factoring contract in Spain

The Factoring Contract in Spain

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.

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27 2024 ETVE Spain

ETVE Spain: A Tax-Efficient Entity for Optimizing Foreign Investment

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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The Managing Body of a Company in Spain

In Spain, the Capital Companies Act establishes several requirements for being appointed as a director, such as legal capacity or absence of incompatibilities. However, neither Spanish nationality nor residence in Spanish territory is necessary for a person, whether national or foreign, to hold the position.

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16 2024 Contractual breach in real estate sales in Spain

Contractual Breach in Real Estate Sales in Spain

Contractual breach in real estate sales in Spain can occur during the pre-contractual phase due to non-compliance with the conditions and circumstances of the property or due to the delivery of a property that does not conform to the agreed terms.

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