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Found 78 articles

Holding Companies: Modifications in the IRAE for Passive Income from Abroad

One of the main changes refers to passive income, which would now be taxed by IRAE if they did not meet certain conditions established in the regulations, and which is of special interest for holding companies.


New Regulatory Framework for StartUps

On December 22, the StartUps Law, for the promotion of the ecosystem of emerging companies, was published in Spain This regulation aims to facilitate startups' access to financial resources, promote innovation and encourage job creation.


Recordings of Company Interviews in Order to Pre-Establish Documentary Evidence. The Yes of the Supreme Court Closes the Debate

In a recent sentence of the Supreme Court, complex under many aspects, the judgment of the appealed Court of Appeal had deemed inadmissible the use in court of the recording of telephone conversations between a worker and her direct superior


Artificial Intelligence and Business Crisis Prevention: What Changes with the New Code

Risk prevention is the fulcrum around which the new Corporate Crisis Code revolves. IT and AI systems play a central role in signaling the signs of a state of difficulty and allowing timely intervention aimed at resuming ordinary economic activity. That's how.


CBF and the Guidance Letters for the Establishment of SAF

The CBF issued, on January 18, 2022, the Official Letter CBF 246/2022 ("Official 1"), addressed to the presidents of state federations, which deals, among other topics, with the constitution of the football joint stock company ("SAF" ).