On July 24th, the Spanish Government submitted a legislative amendment to the Congress of Deputies with the aim of limiting the proliferation of tourist licenses. The amendment will not have retroactive effects and will not impact on tourist flats already in operation. The Government’s aim is to limit the impact that the excessive number of… Limitations on Tourist Licenses weiterlesen
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Spin-offs as a way of business reorganisation
In recent times, there has been an increase in enquiries regarding the reorganization of corporate groups, many of which are driven by the desire to separate businesses and improve efficiency. The spin-off is an optimal legal mechanism to achieve both objectives. Currently, the legal framework for spin-off is regulated by Royal Decree-Law 5/2023, of 28… Spin-offs as a way of business reorganisation weiterlesen
Territorial jurisdiction in teleworking cases
It is clear that society is rapidly moving towards a fully digitalised era which, as expected, is bringing about major changes in the world of labour relations. The most prominent and currently implemented result of this technological development is teleworking. Despite the fact that this matter has already been regulated in Law 10/2021, on remote… Territorial jurisdiction in teleworking cases weiterlesen
Phishing. Territorial jurisdiction: Principle of ubiquity or effectiveness of the investigation
As we all know, by means of phishing the perpetrator aims to trick the recipient of an email, a phone call, or a text message into disclosing financial information, banking access credentials, or other sensitive data or into accessing fake web pages or links, thereby making a mistake and in this way obtain a disposition… Phishing. Territorial jurisdiction: Principle of ubiquity or effectiveness of the investigation weiterlesen
Golden Visa: news and key points
On 8 April 2024, the President of Spain, Pedro Sánchez, announced that he would initiate procedures to eliminate the granting of residence visas for investment, known as Golden Visas, for the purchase of real estate in Spain. The aim of this measure is to curb real estate speculation in high density areas of large cities… Golden Visa: news and key points weiterlesen
New reporting obligations on cryptocurrencies
In order to improve tax control of the taxable events that may arise from the holding and operation of virtual currencies, new reporting obligations on cryptocurrencies have been introduced, which were regulated by Law 11/2021, of 9 July, on measures to prevent and combat tax fraud and by Law 5/2022, of 9 March, amending the… New reporting obligations on cryptocurrencies weiterlesen