Dividend Distribution in Spain: Legal Requirements and Main Types
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.
Approved Tax Measures in Spain for 2025: key changes in taxes
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.
Economic Guarantees for Access and Connection Permits in Consumption and Demand Facilities in Spain
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.
Dividend and Capital Gains Tax Exemption in Spain: Limits and Solutions to Double Taxation
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 Rentals vs. Tourist Rentals in Spain: Differences and Regulations
Seasonal and tourist rentals are contractual leasing modalities that, despite sharing similarities, are subject to different regulations in Spain.
Temporary Joint Ventures in Public Procurement in Spain: Regulation, Operation, and Benefits
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 in Spain: Regulatory Framework
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.
Letters of Intent in Venture Capital: Key Tools for Efficient Investments
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.
Essential Tax Planning Tools in Spain: Reduce Risks and Ensure Compliance
In Spain, complex tax regulations challenge businesses and taxpayers. Tools like tax binding ruling requests, advance valuation and qualifications agreements, and advance pricing agreements provide legal certainty and help with risk management. This article outlines these essential tools to support compliance and optimize tax planning for sustainable business management.
New Tax Measures in Spain: Direct Impact on Companies
The Congress of Deputies approves significant tax measures impacting SMEs and large companies in Spain.
