Legal Insights
Thought leaders from around the world contribute their perspectives on landmark cases, new legislation, and legal perspectives on new technologies, business practices, and civil procedure.
Featured Articles
Good News for the Spanish Inheritance and Gift Tax
Mariano Roca López
Changes made by the Spanish Supreme Court could mean enhanced tax benefits to citizens.
Corporate Criminal Compliance in Spain
Victor Jimenez Carbayo
Four issues must be fulfilled: a legal person can be punished for the crime, the individual who has committed the crime is a member of the organization, the corporation directly or indirectly benefits, and the corporation has not implemented any measures to prevent the commission of the crime.
Bitcoins: Tax Treatment in Spain of a Foreign Currency
Mariano Roca López
It is an extremely volatile asset whose downward trend has been going on for a month now, having decreased its value more than 40 percent.
Taxation in Spain for the Purchase of Used Goods on C2C Platforms
Mariano Roca López
Trends that have had an impact in the tax sphere in Spain.
New Means of Doing Business, New Legal Institutions?
Joan Roca Sagarra
From the public sector to the new cooperative private businesses, we will have to review the traditional legal institutions.
The Purchase of a Productive Unit of a Company in an Insolvency Proceeding
Antonia Magdaleno
Is it a good deal and a safe opportunity for investors?
Trends in Medium- and Long-Term Incentive Plans for Senior Executives in Spain
Salvador Espinosa de los Monteros Garde
Both in Spain and internationally, this attention has led in recent years to the publication of (i) good practice recommendations; (ii) good governance codes; and (iii) legislative rules on compensation.
New Criteria to Determine Spanish Individuals’ Tax Residence
Mariano Roca López
Despite its apparent triviality, individuals’ tax residence can in practice have significant consequences for their pockets.
The Residency Visa for Foreign Investors—Or the Golden Visa
Mariano Roca López
Golden Visa holders would be entitled to reside in Spain for an initial period of one year, which can be extended into two to five year periods.
Brexit
Charles Cardon, Carmen Maria Mozun Munoz, Tiago Ferriera de Lemos, and Lia de Pessoa Negrao
Attorneys from France, Spain, and Portugal weigh in on the effects that Brexit may have on their respective countries.
The Spanish Government Insists on Raising Taxes
Mariano Roca López
With a new government in Spain, big changes are coming to taxpayers.
What Spain’s Proposed ‘Google Tax’ Means for its New Economy
Mariano Roca López
How the Spanish Stability Program is tapping new sources of tax revenue.
How Preventative Counsel Is Changing Criminal Defense
Best Lawyers
Ayala Gómez discusses Oliva-Ayala's 2019 "Law Firm of the Year" award for criminal defense law in Spain.
Why Law Firms are Embracing Sustainable Development Goals
Best Lawyers
Uria Menendez Abogados is committing itself to Spain's progressive environmental policies.
Digital Economy vs. Permanent Establishment
Mariano Roca López
Limitations of the Spanish taxation system to effectively tax certain incomes.
How New Spanish Tax Incentives Are Building a Film Industry
Mariano Roca López
New tax incentives show the Spanish government investing in audiovisual production in the Canary Islands and beyond.
The “Messi Doctrine”: Tax Advisors Could Be Prosecuted for Their Tax Advice and Meet the Same Fate Than Their Clients
Mariano Roca López
Could lawyers be held responsible for their client's fraudulent activity?
ECIJA on Revolutions in Spanish Information Technology Law
Best Lawyers
Alejandro Touriño looks at the policy changes impacting information technology law in Spain in this "Law Firm of the Year" interview with Phillip Greer.
