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Member Articles


The Obligation for Foreign Companies to Possess the Spanish NIE When Required by the Spanish Tax Legislation

The Resolution agreed on the 15th of September 2020, by the Directorate-General for Legal Security and Public Faith (DGSJFP), settled on the appeal brought against the Refusal of the Register to register a deed of capita ...

Brexit: Transitional Period: Britons Living in Spain

The Withdrawal Agreement concluded between the European Union and the United Kingdom establishes the terms and conditions of the withdraw and entered into force last 1st February 2020. This Agreement sets out a transitio ...

Compliance as a Mitigating or Exonerating Factor in Competition Matters

Last July, the National Commission of Market and Competition (hereinafter, CNMC) published the "Guide to compliance programs in relation to the defense of competition". This document establishes the requirements that a C ...

The Duration of Stay in Spain During the State of Emergency Will Contribute to the Calculation of Tax Residency

The Spanish Tax Agency has published a binding consultation clause V1983-20 which concludes that the period of stay in Spain during the state of emergency will be counted for the purpose of determining the number of days ...

New Remote Working Law

After months of negotiations, the Ministry of Labour and Social Economy has managed to approve the new Royal Decree-Law 28/2020 of 22 September on working remotely, after reaching an agreement between the Executives, tra ...

The Execution of Judicial Decisions Between Member States (Regulation 1215/2012)

Many clients have a favorable resolution issued by the Courts of a Member State and they come to us to initiate the execute procedure in Spain. For these cases, there is Regulation 1215/2012 of December 12, 2012 on juri ...

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