The First Chamber of the Supreme Court has tipped the scales in favor of the banks in the struggle over who should assume pay the tax on the process of creating mortgage documents. According to the Supreme Court, the Stamp Duty Tax to be paid for creating mortgage documents must be paid by the client.… Consumers obliged to pay tax for creating a mortgage document weiterlesen
Blog
Investments in Spain: Residence Visa
If a foreign citizen has made or will make a significant investment in Spain, they can benefit from the residence regime for investors. The Law of Support for Entrepreneurs regulates certain cases in which, for reasons of economic interest, the granting of visas and residence permits is facilitated and expedited. The measures are extended to… Investments in Spain: Residence Visa weiterlesen
European Union jurisprudence on dismissal for justified absenteeism
Article 52. d) of the Workers’ Statute allows the company to terminate the employment contract for absenteeism, even if justified but intermittent, when it reaches 20% of working days in two consecutive months (provided that the total number of absences in the previous twelve months before those two consecutive months reach 5% of business days)… European Union jurisprudence on dismissal for justified absenteeism weiterlesen
Lease of property for tourism purposes
At the beginning of March, the Draft Ordinance was published, approving the new Tax Form 179 entitled “Quarterly tax declaration regarding lease of property for tourist use”, establishing the conditions and the procedure for Form 179 to be presented to the Spanish Tax Authorities (STA). This new obligation to disclose information on lease of property… Lease of property for tourism purposes weiterlesen
Certification marks
Certification marks are those marks that certify that certain products or services meet certain technical standards, especially as regards their quality, components, geographical origin, technical conditions or way of manufacturing the product or providing the service. This type of trademark can not be used by its holder, but will be by third party companies who… Certification marks weiterlesen
Personal responsibility of the administrator for the social debts contracted after the concurrence of the cause of dissolution of the company
Liability for debts has always had a leading role in corporate litigation. Since its introduction in 1985, liability for debts has never been clearly defined, but from the outset it was seen as a powerful instrument of credit protection for the corporate creditor. Pursuant to article 367 of the Capital Companies Act, the managers of… Personal responsibility of the administrator for the social debts contracted after the concurrence of the cause of dissolution of the company weiterlesen