Marti & Associats

Apr

By Anna Iatsel Tax No Comments

Residence permit vs. Tax residence in Spain

Every year Spain issues thousands of residence permits to foreign citizens who come here to study, work, invest or simply have holidays at their second home. Regardless of the type of authorisation, the same doubt usually arises: “having a residence permit in Spain implies becoming its tax resident?” First and foremost, it must be clear […]

Apr

By Ascensión Martín Civil No Comments

Is ignoring an order of an authorised officer for having broken the confinement during the state of alarm just an administrative penalty or can it be considered a crime?

Article 7 of the Real Decree 463/2020, of March 14, which declares the state of alarm for the management of the situation of health crisis caused by COVID-19, limits freedom of movement of the majority of Spanish citizens, which has been restricted even more by the Real Decree-Law 10/2020, of March 29, which regulates a […]

Apr

By Ascensión Martín Civil No Comments

More about the clause “rebus sic stantibus” at times of Covid-19

We are living in very difficult times not solely from a personal, family and human point of view but also from business perspective, as a set of measures have been approved which greatly affect usual functioning of our production, distribution, advertising, sale and purchase system, our employment market, as well as our relations with different […]

Apr

By Jordi Alimany Civil No Comments

The Supreme Court declares that the interest rate on revolving credit cards constitutes usury

The Supreme Court has issued a ruling indicating that interest rates which are higher than 20% for deferred payment on revolving credit cards constitutes usury. This interest rate on revolving credit cards is considered by the Supreme Court to be disproportionate. The rate reaches 27% on occasion, and this is far and above what may […]

Mar

By Alejandro Cañamares Commercial No Comments

Coronavirus, contracts and doctrine rebus sic stantibus

Dizzy and relentless spread of COVID-19 has given rise to the measures taken by the Government increasingly restricting a person’s freedom of movement. The above is aimed at smoothing the infection curve and preventing in such way our battered health system from becoming overloaded. The last of such restrictive measures, which has been announced this […]

Mar

By Anna Iatsel Civil No Comments

Force Majeure

Amid the current international sanitary crisis due to Covid-19 and the State of Alarm declared in Spain we should review the concept of “force majeure”, which has become an unexpected protagonist these days. Despite that, the Spanish legislation does not contain any specific regulation. This concept has been therefore developed by the Spanish doctrine and […]

Blog

Residence permit vs. Tax residence in Spain

Is ignoring an order of an authorised officer for having broken the confinement during the state of alarm just an administrative penalty or can it be considered a crime?

More about the clause “rebus sic stantibus” at times of Covid-19

The Supreme Court declares that the interest rate on revolving credit cards constitutes usury

Coronavirus, contracts and doctrine rebus sic stantibus

Force Majeure

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