Supreme Court clarifies the rules of tax residence in income taxation
Suprema Court clarifies the rules of tax residence in income taxation The STS 2735/2023 ruling by the Supreme Court sets an important precedent regarding fiscal […]
Fiscal measures to keep in mind for your pending tax declarations
These are the fiscal measures approved by the Budget Law for 2023 that you should consider for your pending tax declarations The majority of the […]
Impatriates
Special tax regime applicable to workers/professionals/entrepreneurs/investors posted to Spanish territory. IMPATRIATES Individuals who acquire their tax residence in Spain because of their displacement to Spanish […]
New package of fiscal measures
The Minister of Hacienda and Public Function, María Jesús Montero, presented this Thursday the package of tax measures that allow progress towards a fairer tax […]
Inheritance tax in a family business
It is impossible to anticipate when you might inherit from family members but it is important to know the basics of how the Spanish inheritance […]
Startups Law
The Startups Law Project or entrepreneurs law Project is a plan approved at the end of 2021 that is specifically designed for emerging companies. According […]
Moya & Emery training sessions for First Mallorca real estate
A few days ago, Neus Lafuente, from Moya & Emery, finished one of the periodic training sessions carried out for the staff of the FIRST MALLORCA real estate agency. In this case, the training was directed to Rentals department. An analysis was carried out of the modification of LAW 29/1994 OF NOVEMBER 24 ON URBAN LEASING (LAU) carried out on March 5, 2019, which entered into force on March 6, 2019. A modification that affects the terms and extensions of the rental contracts, the right to terminate the contract, the increase in rent because of improvements, the expenses of the parties and the bond.