IIVTNU: Chronicle of an announced reform

The Tax on the Increase in the Value of Urban Land (IIVTNU), also known as municipal surplus value, is a municipal tax, not exempt from controversy in recent years. Its taxable event has started from the presumption that the mere passage of time increases the value of the land, a question that is very debatable,…
Leer más

The manager's responsibility in fact: some disturbing practical considerations

The responsibility of the Administrator is one of those recurrent issues in the corporate practice and in the legal literature which, it is understandable, worries the managers of the mercantile companies and occupies its advisers, both in the preventive plane,-what I must do not to incur that responsibility-as in the reagent-how I defend myself in…
Leer más

A new method for updating the income: the ' Competitiveness Guarantee index '

On March 31, 2015 was published in the Official Gazette of the state, – quite bland, by the way, in recent months, as a result of the legislative inactivity –, the law 2/2015 of deindexing The Spanish economy (the "Law 2/2015"). The law aims to dissociate from the traditional index of consumer prices ("IPC") published…
Leer más

New corporation tax law (part III)

With this circular we close the serial of novelties introduced by the new IS law. It is the turn to echo all the innovations introduced in relation to related operations: perimeter of linkage, obligation of documentation of this type of operations, methods of valuation, etc. 151202_Circular_11 -2015 _ Reforma_IS_Parte_III_operac_vinculadas

Know how the new regulation of property crimes can affect your company

Last March 31st was published in the Official Gazette of the State, the Organic Law 1/2015, of 30 March, which entered into force on July 1, 2015, amending the previous Penal code promulgated by Organic Law 10/1995, of 23 November. Within the business sphere, one of the main reforms carried out by the new Organic…
Leer más

Second-chance law or, rather, of ' mercy '

Until very distant dates, the debtor's physical person had to continue to pech with his outstanding debts, for the remainder of his days, or even his descendants, even if he had lost everything and his insolvency situation would not have been due to tortious conduct. As long as the bankruptcy of the legal person concluded…
Leer más

You can claim your debts before a notary: The Notarial payment procedure arrives

The new law 15/2015, of 2 July, of the voluntary jurisdiction, published on July 3 in the Official Gazette of the state, introduces through its final disposition eleventh, a modification of the law of 28 of May of 1862, of the notary. Specifically, it incorporates in the law of Notaries, a new title VII that…
Leer más

The second Hacienda sales

Last Friday, July 10, 2015, the Royal Decree-Law 9/2015 of urgent measures was approved to reduce the tax burden supported by the taxpayers of the income tax of the natural persons and other measures of economic character (hereinafter, RD-L 9/ 2015), by means of which approves the reduction of types of assessment announced by the…
Leer más

New corporation tax law (part II)

On February 27, 2015, we published the Circular 02 2015, "New IS Law (part I)", in which we analyze some of the novelties introduced by law 27/2014, November 27, corporate tax (hereinafter, the new is law) , which entered into force on 1 January 2015, notwithstanding that certain provisions thereof have a different date of…
Leer más

Updating of our Circulars: again on the legalization of books

At the beginning of last year, informed, through our Circular, of the novelty introduced in article 18 of law 14/2013, in the sense of forcing that all the books that must be taken by entrepreneurs should be telematically legalized after their Completion in electronic support and before they elapsed four months after the closing date…
Leer más