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Member Articles


Form 720: Informative Return on Assets and Rights Located Abroad

We would like to remind you that the deadline for filing the informative return on assets and rights located abroad (form 720) for the financial year 2023 is between 1 January and 1 April 2024. This tax reporting obliga ...

Cryptocurrencies Informative Obligations in Spain

In this note, we would like to remind you of the cryptocurrencies informative obligations in Spain. 172 Form. Annual Informative Return on Balances in Virtual Currencies Those required to submit this informative form ...

The Obligation to Identify Shareholders in the Dissolution Document of a Limited Liability Company in Spain

The Resolution of September 26, 2023, issued by the Directorate General of Legal Security and Public Faith of Spain (DGSJFP), published in the Official Gazette on November 1, 2023, establishes that, for the registration ...

Spain Implements EU Directive 2019/2121 with New Regulations on Corporate Structural Modifications

This post briefly explains Spain’s implementation of EU Directive 2019/2121 and the corresponding new regulations concerning corporate structural changes in mergers by the Royal Decree-Law, which amends Law 3/2009 on s ...

The Law on the Right to Housing in Spain: Implications and Significant Issues

On May 29, 2023, Law 12/2023, of May 24, 2023, on the right to housing, came into force. The full text of the law can be consulted at the following link: https://www.boe.es/buscar/act.php?id=BOE-A-2023-12203 Through t ...

Whistleblowing Law has Entered into Force in Spain

The Law 2/2023 regulates the protection of those who report regulatory and anti-corruption violations, by transposing the Directive (EU) 2019/1937, better known as the Whistleblowing Directive. I. What does it consist o ...

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