Consequences of the Fiscal Reform in Spain for Self-Employed Workers
The fiscal reform in Spain implies a lowering of tax withholdings for self-employed people whose annual income is lower than 12.000 €. Self-employed workers can benefit from these measures beginning on the 1st of July 2014.
Can a child be disinherited in Spain?
In Spain, it is particularly difficult to disinherit a child because the Spanish Law on Inheritance obliges estates to be divided into three parts. Two thirds belong to the heirs: one third of which would correspond exclusively to the compulsory heirs —in Spanish, this part is called legítima (legitimate); the other third is aimed to improve any of the heirs’ portion as the testator wishes.
M&A in Spain: Management and control of economic concentration
The management of economic concentration requires a due diligence report. After this, the acquirer prepares a binding offer to the target company which lays down the basics of the concentration contract. The national control of economic concentration aims to obtain the necessary authorisation of the transaction. It achieves this through notification duty, and then a two stage procedural phase.
Taxation on the purchase of property under the new fiscal reform in Spain
The cuts to tax benefits planned in the draft of the Spanish fiscal reform will affect property acquired before the 31st of December 1994, experts thus expecting a rise in sales.
The Value of E-mail as Evidence in Spain
Electronic mail has become an indispensable tool in Spain for the exchange of information in our daily lives, both personally and professionally. It is expected to gain legal significance as the Civil Procedure already recognizes its validity of electronic evidence at trial in Spain.
The Telecommunications Law and Protection of Information in Spain
The new General Telecommunications Law 9/2014 updates the current legislation in Spain, which dates from 2003, with two fundamental objectives: to facilitate the deployment of new generation networks and to improve the supply of innovative services to citizens. It also recognizes more effective rights for end users concerning the protection of information.
The New General Telecommunications Law in Spain
A controversial issue of the new General Telecommunications Lawin Spain is that operators will be able to seize rooftops on buildings to place antennas, without the authorization of city councils
How to comply with the Law of Cookies and avoid Sanctions in Spain
The new Law of Cookies amended in 2012 has established fines as a call to attention to electronic businesses so that they update their respective web pages; businesses in Spain have already been sanctioned. The following article summarises the event and provides an introduction to understand how to avoid committing these errors.
News about the legal conditions of recruitment in Spain
The legal conditions of recruitment in Spain require the employer to provide the consumer with additional information prior to signing the contract. This additional information must be relevant, truthful and sufficient about the main characteristics of the contract especially with regards to their legal and economic conditions.
The risk of using the promissory note as a form of advance payment in Spain
The promissory note is a document of promise to pay a determined amount of money on a given day which is very common in Spain. It is a written document issued by the debtor — an individual, a company, the State — and it may be payable to the bearer or endorsable, that is to say, it may be transferred to a third party.
