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Private Clients & Wealth Management

Recent rulings regarding tax residency in Spain

The validity of residence certificates issued by other tax authorities for the purposes of a DTT. In a Supreme Court ruling dated 12 June 2023, the Supreme Court carried out an exhaustive analysis of the validity of tax residence certificates ...
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Tax residence change to Gibraltar

The Directorate General of Taxes (DGT) in its Consultation V1310-22, dated 9 June 2022 decides whether a Spanish national who transfers his residence to Gibraltar maintains his tax residency in Spain. The case arises where a Spanish national intends to ...
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Difficulties in enforcing shareholders’ agreements

Shareholders’ agreements regulate the relationship between shareholders outside the channels provided for by law and the articles of association. These shareholders’ agreements are fully valid and effective between the signatory shareholders. The various disputes which are the subject of this ...
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