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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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Sale of real estate companies: recent tax rulings

Taxation on the sale of companies with real estate as current assets On 29 March 2022, the Central Economic-Administrative Court ruled on the taxation of a sale of shares in a company with real estate accounted for as current assets. ...
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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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Can loss generated after donating an asset be deducted?

A few months ago, the Central Economic-Administrative Court (“TEAC”) in its ruling of 31 May 2021 analysed the possibility of deducting the losses that may be generated by the difference between the acquisition value of the donated asset and its ...
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Relevant changes to the Andalusian planning law

On the 24th of December 2021 the new Andalusian planning law (“LISTA” Spanish acronym) came into force which substitutes the former one enacted in 2002 which has been amended in numerous occasions and caused many disputes and the cancellation of ...
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