In Spain, no specific regulation governs the crime of digital identity theft. However, the rights of individuals on the Internet can be defended by a combination of the Spanish Penal Code articles and sanctions can be issued.
One of the most important novelties introduced by the reform of the Law on Income Tax in Spain concerns the VAT taxation of a company’s partners engaged in professional activity.
Thanks to the approval of the Law 14/2013, foreign investors and entrepeneurs may apply for a residence permit in Spain. The residence permit would not only allow them to work and reside in Spain, but also to travel freely within the EU with respect to the Schengen Territory.
This article tries to reflect on the relations between two legislations that in principle have nothing in common, but that are called upon to relate to each other, thus it decides the legislator, which is essential for the good functioning of the business of the obligated parties.
The new fiscal reform in Spain, which will gradually be implemented in 2015 and 2016, will benefit rents bellow 50.000€ and individuals with family responsibilities. Severance pay shall be taxed, the exclusion of the dividends is abolished and the deductible quality of pension plans is reduced.
The Law to support entrepreneurs and their internationalization in Spain encourages new entrepreunerial activities in Spain by simplication of bureaucratic paperwork, obtention of visas and residence permits, and transfer of workers abroad.
The process of due diligence in the context of a transfer, merger, sale or purchase of a company in Spain includes four phases in order to ensure its correct course: preliminary, investigation, confirmation of data and the transmission of the report.
A company will be exempted from criminal liability for crimes committed on its behalf if it has implemented a crimes prevention plan and if it has fulfilled the requirements of control and surveillance demanded after the Spanish Penal Code reform.
The reform of the Spanish Penal Code incorporates the duty that companies in Spain must establish criminal offense risk prevention plans. If a company fails to implement a risk prevention plan, it will not be exonerated of any criminal charges or have them reduced.
Prior to a transfer of a business in Spain, one should carry out a due diligence in order to analyse the economic, financial and legal aspects of the business to be acquired. The process will help set an objective price for the transfer of the company and help avoid any risk of defects related to the company sold.
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