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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.


Doubts about the Refund of the Tax on Non-Reusable Plastic Containers

Many are the doubts that this new tax has generated in its application after its recent entry into force, also taking into account that it is pending regulatory development.


Taxing Crypto-Assets

It’s known that virtual currency or cryptocurrency1 represents a digital value that, unlike the reality we were familiar with until then, is not issued by a central bank, electronic money institution or any other credit institution. Thus, also for this reason they are, in many legal systems, an alternative to the actual coin.


Methods for Avoiding Disputes in the Case of Business Succession

Legal disputes in connection with business successions are on the increase. This applies in particular to disputes under inheritance law, company law and tax law.


Duty of Information of Financial Institutions to the SII

On June 30, 2022, Law No. 21,453 was published, which introduced amendments to the Tax Code regarding various matters, including on the obligation of financial institutions to deliver to the Service of Internal Taxes (SII) information of people and/or companies in certain cases.