The holding of owners’ meetings after the state of alarm, which ended on 9 May, is regulated by RDL 8/2021, of 4 May. This law contains a series of urgent measures affecting different areas. However, in this article we will deal exclusively with those relating to Community of Owners’ Meetings. The holding of owners’…
The reform of the Capital Companies Law has been recently published in Law 5/2021, of April 12. This law amends once again the current Capital Companies Law, which, except for specific cases, will enter into force on May 3. This Law has had a greater impact on listed companies, collective investment institutions and venture capital…
The Covid line of direct aids to Self-Employed and Companies was approved by RDL 5/2021 of March 12. These aids refer to extraordinary measures to support business solvency in response to the COVID-19 pandemic. Below we explain the main characteristics of these direct aids. Covid line of direct aids to Self-Employed and Companies …
Tax Form 720 or the obligation to declare certain assets or rights located abroad. The Spanish Royal Decree 1558/2012, dated 15th November 2012, introduces the obligation to declare: bank accounts securities and life insurance contracts/rights as well as real estate located abroad and owned by Spanish residents. It is imposed without discrimination on all Spanish taxpayers,…
The ICO 2021 Credit Line for Self-Employed and Companies can be reapplied for as every year. There are different financing lines that the Official Credit Institute launches. As we have already mentioned, the ICO lines are extended until June 30th, 2021. Below, we explain the different possibilities. ICO 2021 Credit Lines for the Self-Employed…
A tax incentive on the reduction of the rent of commercial premises is approved. The idea is that since this rebate is only compulsory for large tenants, to encourage it on the part of the landlords. Referring to the rents of commercial premises and with effect from January 1, 2021. Tax incentive on the…
The holding of meetings of the board of directors in legal entities under private law in times of pandemic. As we have already published, a series of measures were taken affecting such meetings. Now a series of amendments to these measures are published. Meetings of board of directors of legal entities under private law…
Measures on rental of commercial properties were published at the end of last year. Specifically in RDL 35/2020. These measures are framed within those to curb the economic effects of Covid-19. Measures on rental of commercial properties These are measures on rents for uses other than housing. Being applicable, therefore, to rentals of premises…
The Cessation of Activity Benefit of the Self-Employed is a specific system that aims to protect self-employed workers who have completely ceased their economic or professional activity. We have already discussed the Self-Employed Cessation of Activity Benefit, although it is worth recalling several very important aspects. Cessation of Activity of Self-Employed Workers This can…
Post-Brexit tax effects, or in other words, how the agreement between London and Brussels affects taxes. On January 31st 2020 the formal exit of the United Kingdom from the European Union took place, a fact known as “Brexit”. However, the Withdrawal Agreement established a transitional period until December 31st, 2020 in which commercial transactions with…