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The Commercial Registry Regulations (Reglamento del Registro Mercantil) provide that the directors of public limited companies (S.A.), limited liability companies (S.L.), partnerships limited by shares…
the Spanish Accounting and Audit Institute (Instituto de Contabilidad y Auditoría de Cuentas, ICAC) published the long-awaited Consultation. The Institute takes the view that, where…
Spanish domestic law contains no specific tax rules on cryptocurrencies. The tax regime applicable to transactions involving virtual currencies has been taking shape through the…
The General State Budget Law for 2021 introduces an amendment to the exemption for dividends received from entities in which more than 5% is held…
