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Member Articles


Spain Introduces a Plastic Tax for Non-reusable Packaging

The Spanish legal system transposed Directive (EU) 2018/851 through the entry into force of Law 7/2022 (LRSC) “to promote a circular economy by revising the current regulations on waste and contaminated land”, and th ...

New Start-up Law in Spain with Tax Incentives for Emerging Companies and Expatriates

We would like to inform you that last December 22, 2022, the Startup Law (Law 28/2022, promoting the ecosystem for startups), was published in Spain, with tax incentives for startups and their investors, as well as other ...

Tax Havens and Transfer Pricing

ESCURA informs you that those taxpayers who carry out transactions or hold securities in countries or territories classified as tax havens, regardless of the amount and whether the transaction is carried out with a relat ...

Maternity and Paternity in Spain

The purpose of this report is to briefly detail the rights of being under maternity or paternity leave in Spain as well as the possible actions that employees may request in the exercise of their rights after the return ...

The Court of Justice of the European Union Has Delivered Its Judgement Concerning the Penalty Regime for the Informative Return on Assets and Rights Located Abroad (Form 720) Finding It Contrary to EU Law

The judgment of the Court of Justice of the European Union number C-788/19 of 27 January 2022 determines that the informative return on assets and rights located abroad (form 720) is contrary to European Union law and de ...

Modification of the Cash Payment Limit

The Council of Ministers approved Law 11/2021, of 9 July, on measures to prevent and combat tax fraud, transposing Council Directive (EU) 2016/1164, of 12 July 2016, laying down rules against tax avoidance practices that ...

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