Commercial & Corporate Law

27 March, 2020

Main aspects to be considered by companies amid COVID-19

The outbreak of the new coronavirus, responsible for COVD-19, has put under huge pressure many companies across Spain and the world. In order to mitigate the effects of such virus, the Spanish government has implemented several measures of which we ...

29 November, 2019

How are profit participating loans considered for Wealth tax purposes?

Profit participating loans (PPL) granted to companies are usually defined as a transfer of money to a company by which the lender is rewarded by variable interests rates usually depending on profits. In early anticipation events, such loan is rewarded ...

23 October, 2019

Profit participating loans are considered company’s net worth

The Directorate General for Registers and Notaries (DGRN) on a 19 June 2019 resolves an appeal against a Companies’ registrar decision to not register a shareholders’ decision. The appealing company agreed to transform its company from a public limited company ...

25 May, 2018

Higher Transfer Tax upon Property Purchase

The Supreme Court in a recent ruling dated 23 May 2018, has determined that property valuations for Transfer Tax purposes can not be calculated by simply applying a multiplier to its Cadastral value, shifting the burden of proof to the ...

Commercial & Corporate Law

Main aspects to be considered by companies amid COVID-19

How are profit participating loans considered for Wealth tax purposes?

Profit participating loans are considered company’s net worth

Higher Transfer Tax upon Property Purchase

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