Tax
CEO Remuneration (before and after March 2018)
Before March 2018, it was considered that there were “rank” directors and executive directors or Managing Directors (CEOs). The executive function was of ordinary management and was regulated by means…
Bylaws and directors’ compensation
The Bylaws and the remuneration of the Directors. What happens when the Bylaws state that the position of director is “Unpaid”?
Foreign Securities Holding Entity
Spanish legislation has provided a wide range of measures and incentives for individuals and companies, which have favored the international establishment of Spanish companies, as well as the raising of…
Tax ofenses: an outline
The tax crime, far from protecting a legal asset (the avoidance of paying taxes), has become in practice, on a good number of occasions, a weapon (allowed by the Courts)…
What is willful blindness?
deliberate ignorance constitutes a defense strategy based on the presumption of innocence. Athletes and businessmen have made it famous.
What is the taxable person’s reverse charge for VAT ?
The investment of the taxpayer causes the recipient of the transaction to be considered as a new taxpayer. That is, one society requires another for a service.
International relocation of registered office
In this collaboration we address the international transfer of the registered office to Spain of a Company that does not belong to the EU. The DGRN resolution of June 6,…
What kind of contract should the CEO have?
What kind of contract should the CEO have? How many times have we been faced with this question? What is the answer?
Recovering VAT from a Credit
In general, VAT is a tax of instant accrual, and must be paid within the legally established deadlines.
Doubtful Debt Clients: Accounting and Tax Criteria
Although doubtful customers are a common problem. You can’t avoid the accounting endowment when things go wrong. Nor abuse when they go well.
Dividends in kind
The General Meeting may agree that the distribution of dividends is materialized in kind. What goods? What taxation applies to them?
Financial Goodwill
Spain allowed the amortization of the financial goodwill, in the years before the great crisis of 2008. The financial goodwill is the difference between the book value and the sale…
Companies’ joint venture
Joint Venture is a system of collaboration of several companies for a certain period of time. The purpose of the JV is the development or execution of a work, service…
Losses and Taxation
The Spanish tax system allows to mitigate certain income with losses suffered in certain patrimonial operations.
Keys to the tax on financial transactions (Tobin Tax)
The keys to the FTT (financial transaction tax) must be known by securities purchasers and financial intermediaries. Mainly by the latter, since they will be the ones who, in general,…
Mortis causa transfer of shares and participations
The mortis causa transfer of share and participations is a controversial and (unfortunately) recurrent issue Is the status of partner of a company inherited, or do the partners have the…
How is your capital gain taxed?
Capital gains and losses are variations in the value of the taxpayer’s assets that become apparent on the occasion of any alteration in their composition, unless they are qualified as…
Tax Prescription
Prescription, as a legal concept, is subject to jurisprudential change. For that reason, it is convenient to revise this concept regularly. In order to do that, it would be useful…
Tax Simulations
The Tax simulation responds to the concealment of a real legal business with the aim of reducing the tax burden. It is necessary for the Tax Administration to test the…
Special Trump Tariffs Imposed on EU Goods Create Opportunities for U.S. Customs Duty Refunds
LP Abogados is actively collaborating to identify and work with Spanish companies who have exported their products to the U.S. so that they can retrieve any improperly paid tariffs.
